Irish Film Board Act, 1980

Accounts and audits.

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

(2) Accounts kept in pursuance of this section shall be submitted by the Board to the Comptroller and Auditor General annually for audit at such times as the Minister, with the concurrence of the Minister for Finance, directs and shall be the subject of a report by the Comptroller and Auditor General.

(3) As soon as practicable after audit under this section of the accounts of the Board the accounts as so audited and a copy of the Comptroller and Auditor General's report on the accounts shall be presented to the Minister, who shall cause a copy of the accounts as so audited and of the report to be laid before each House of the Oireachtas.