Health (Assisted Human Reproduction) Act 2024

Chapter 6

Accounts and annual report of AHRRA

Accounts of AHRRA

146. (1) The AHRRA shall cause to be kept all proper and usual books or other records of account of all money received or expended by it.

(2) The Board shall, in respect of each financial year, cause to be prepared proper accounts of all income and expenditure and of the property, credits and liabilities of the AHRRA.

(3) (a) Subject to paragraph (b), the financial year of the AHRRA shall be the period of 12 months ending on the 31st day of December in any year, commencing on the establishment day.

(b) Where the establishment day is not the 1st day of January, the first financial year of the AHRRA shall be the period from and including the establishment day to and including the 31st day of December of the year in which the establishment day falls.

(4) The statement of accounts of the AHRRA for each financial year shall, as soon as may be after the end of the financial year, be prepared and the accounts of the AHRRA shall be submitted to the Comptroller and Auditor General for audit, as soon as is practicable, and not later than 3 months after the end of the financial year to which the accounts relate.

(5) Within one month of the Comptroller and Auditor General issuing an audit certificate for the accounts of the AHRRA, a copy of—

(a) the accounts, and

(b) the report of the Comptroller and Auditor General on the accounts,

shall be presented to the Minister who, within 2 months after their receipt, shall cause copies thereof to be laid before each House of the Oireachtas.