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Accounts and audits of Authority.
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26.—(1) The Authority shall keep in such form as may be approved of by the Minister, with the concurrence of the Minister for Finance, all proper and usual accounts of all monies received or expended by the Authority, including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Minister may from time to time direct.
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(2) The Authority shall, whenever so requested by the Minister, permit any person appointed by him or her to examine the books and accounts of the Authority in respect of any financial year or other period and shall facilitate any such examination, and the Authority shall pay such fee therefor as may be fixed by the Minister.
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(3) Accounts kept in pursuance of this section shall be submitted as soon as may be, but not later than six months after the end of the financial year of the Authority to which they relate, to the Comptroller and Auditor General for audit, and a copy of the income and expenditure account and of the balance sheet and of such other (if any) of its accounts as the Minister may direct and a copy of the Comptroller and Auditor General's report on the accounts shall be presented to the Minister as soon as may be and the Minister shall cause copies of each of the documents aforesaid to be laid before each House of the Oireachtas.
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(4) The Minister may amend or extend the period within which the Authority shall submit or present accounts under subsection (3).
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(5) The financial year of the Authority shall be the period of twelve months ending on the 31st day of December in any year and, for the purposes of this provision, the period commencing on the date of the commencement of this section and ending on the 31st day of December, 2001, shall be deemed to be a financial year.
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