Section 20 requires the agency to keep accounts in such form as may be determined by the Minister for Finance and specifies certain details in regard to borrowing and fundraising by the agency and its transfer to individual projects which must be included in the accounts. The accounts must be signed by the chief executive officer and the chairperson and be adopted by the board. They must be submitted to the Comptroller and Auditor General for audit no later than four months after the end of the financial year to which they relate. The audited accounts must be copied to the Minister and laid before each House of the Oireachtas and must note a record of expenses incurred by the agency.