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Accounts
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10. (1) The Board shall cause to be kept all proper and usual books or other records of account of—
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(a) all income and expenditure of Children’s Health Ireland,
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(b) the source of the income and the subject matter of the expenditure, and
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(c) the property, assets and liabilities of Children’s Health Ireland.
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(2) The Board shall, in respect of each financial year, cause to be prepared annual financial statements (including accounts of income and expenditure and of assets and liabilities of Children’s Health Ireland).
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(3) The annual financial statements shall be presented in such form and for such financial years as the Minister may, with the consent of the Minister for Public Expenditure and Reform, specify.
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(4) Without prejudice to the generality of subsection (1), the Board will also keep such special accounts as the Minister may direct.
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(5) The annual financial statements shall be submitted to the Comptroller and Auditor General for audit as soon as practicable and, in any event, not later than 3 months after the end of the financial year to which the accounts relate.
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(6) Not later than one month after the Comptroller and Auditor General issues an audit certificate for the accounts of Children’s Health Ireland, a copy of the accounts and of the report of the Comptroller and Auditor General on the accounts shall be presented to the Minister, who, within 2 months after their receipt, shall cause copies to be laid before each House of the Oireachtas.
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(7) If required by the Minister, Children’s Health Ireland shall furnish to the Minister the information the Minister may require in respect of any balance sheet, account or report of Children’s Health Ireland.
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(8) The Board, the Chief Executive Officer and other employees of Children’s Health Ireland—
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(a) shall, when requested to do so by the Minister, permit any person appointed by the Minister to examine the books or other records of account of Children’s Health Ireland in respect of any financial year or other period, and
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(b) shall facilitate the examination.
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(9) Children’s Health Ireland shall pay such fee, if any, as may be fixed by the Minister for an examination referred to in subsection (8).
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