Charles Flanagan (Laois, Fine Gael) | Oireachtas source

I move amendment No. 28:

28. In page 7, between lines 25 and 26, to insert the following:“Accounts and audit

20. (1) The chief executive, under the direction of the Board, shall keep in such form and in respect of such accounting periods as may be approved of by the Minister, with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts of moneys received and spent by the Board, including an income and expenditure account and a balance sheet.

(2) The accounts of the Board shall be approved by it as soon as is practicable, but not later than 3 months after the end of the accounting period to which the accounts relate, and submitted by the Board to the Comptroller and Auditor General for audit.

(3) A copy of the accounts and report of the Comptroller and Auditor General on the accounts shall be presented to the Board and the Minister as soon as is practicable, and the Minister shall cause a copy of the accounts and report to be laid before each House of the Oireachtas.”.

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