National Treasury Management Agency Act, 1990

Accounts of Agency and audits.

12.—(1) The Agency shall keep in such form as may be approved of by the Minister all proper and usual accounts of all moneys received or expended by the Agency and, in particular, shall keep all such special accounts (if any) as the Minister may from time to time direct.

(2) Accounts kept in pursuance of this section signed by the Chief Executive (who shall be the officer accountable for such accounts for the purposes of the Exchequer and Audit Departments Acts, 1866 and 1921) shall be submitted as soon as may be, but not later than 4 months, after the end of the financial year of the Agency to which they relate by the Agency to the Comptroller and Auditor General for audit and a copy of the accounts as so audited shall be presented to the Minister as soon as may be and the Minister shall cause a copy of the accounts as so audited to be laid before each House of the Oireachtas.

(3) The Comptroller and Auditor General shall, together with his report on the Appropriation Accounts for any year, make a report to Dáil Éireann with respect to the correctness of the sums brought to account by the Agency under this section in that year.