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Accounts and audits of Commission
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130. (1) The Commission shall—
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(a) submit estimates of income and expenditure to the Minister in such form, in respect of such periods and at such times as may be required by the Minister, and
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(b) provide the Minister with any information which the Minister may require in relation to such estimates, including proposals and future plans relating to the performance by the Commission of its functions.
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(2) The Commission shall keep in such form and in respect of such accounting periods as may be approved by the Minister with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, all proper and usual accounts of moneys received and spent by the Commission, including an income and expenditure account and a balance sheet.
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(3) The Commission shall, whenever so requested by the Minister, permit any person appointed by him or her to examine the books or other records of account of the Commission in respect of any financial year or other period and shall facilitate any such examination, and the Commission shall pay such fee for the examination as may be fixed by the Minister.
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(4) The Commission shall submit accounts kept in accordance with this section, as soon as may be, but not later than 1 April in the year immediately following the financial year to which they relate or on such earlier date as the Minister may specify, to the Comptroller and Auditor General for audit.
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(5) A copy of the accounts and the Comptroller and Auditor General’s report on them shall be presented to the members of the Board and the Minister, as soon as may be, after the audit and the Minister shall cause a copy of the accounts and report to be laid before each House of the Oireachtas.
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