Institutional Burials Act 2022

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Accounts

22. (1) A Director shall keep, or cause to be kept, in such form as may be approved of by the relevant Minister, with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts (in this section referred to as “annual accounts”) of all money received or expended by him or her and, in particular, shall keep in such form as may be approved by the relevant Minister all such special accounts (if any) as the relevant Minister may, with the consent of the Minister for Public Expenditure and Reform, from time to time direct.

(2) Annual accounts shall be submitted by a Director, not later than 1 April in the year immediately following the financial year to which they relate or on such earlier date as the relevant Minister may from time to time specify, to the Comptroller and Auditor General for audit.

(3) A Director shall, as soon as practicable after the audit referred to in subsection (2), present to the relevant Minister a copy of—

(a) the annual accounts,

(b) such other special accounts (if any) kept in accordance with this section, and

(c) the report of the Comptroller and Auditor General on the accounts.

(4) A relevant Minister shall cause copies of the accounts and report presented to him or her under subsection (3) to be laid before each House of the Oireachtas as soon as practicable after such presentation.