Voluntary Health Insurance Act, 1957

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Accounts and audits.

19.—(1) The Board shall keep in such form as may be approved by the Minister, with the consent of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it, including a balance sheet and income and expenditure account, and in particular shall keep in such form as aforesaid all such special accounts as the Minister may from time to time direct.

(2) The accounts of the Board shall be audited annually by a duly qualified auditor appointed for that purpose from time to time by the Board with the consent of the Minister, and the fees of the auditors and the expenses generally of the audits shall be paid by the Board.

(3) Immediately after audit under this section of the accounts of the Board, the Board shall send to the Minister a copy of the balance sheet and income and expenditure account as certified by the auditors and a copy of the auditors' report and shall publish and put on sale the said documents.

(4) The Minister shall cause copies of the documents referred to in subsection (3) of this section to be laid before each House of the Oireachtas.