Health (Repayment Scheme) Act 2006

Audit by Comptroller and Auditor General.

18.— (1) The Comptroller and Auditor General shall be entitled to audit, for the purposes of this Act, the accounts of—

(a) the Executive,

(b) the scheme administrator,

(c) patients’ private property accounts,

(d) the Fund, if any,

(e) the special account within the meaning of section 13 , or

(f) any fund accrued, or operated or controlled by or for, or held in trust by or for, a Minister of the Government,

whether in each financial year, or such shorter period, as the Comptroller and Auditor General thinks fit in all the circumstances of the case.

(2) Accounts referred to in subsection (1) shall—

(a) be kept in such form as may be specified by the Minister after consultation with the Comptroller and Auditor General, and

(b) be submitted to the Comptroller and Auditor General for audit as soon as is practicable after the end of the financial year to which they relate but, in any case, not later than 6 months after the end of that year.

(3) A copy of the accounts referred to in subsection (1), as audited by the Comptroller and Auditor General under this section, shall be presented to the Minister as soon as is practicable after being so audited and the Minister shall cause copies of the accounts as so audited to be laid before each House of the Oireachtas.

(4) The Executive and the scheme administrator shall each provide the Comptroller and Auditor General with such assistance as the Comptroller and Auditor General may reasonably require to perform the Comptroller and Auditor General’s functions under this section.