LABOUR SERVICES ACT 1987

Accounts of An Foras and subsidiary and auditors.

11

11. (1) An Foras and the subsidiary shall keep in such form as may be approved of by the Minister with the concurrence of the Minister for Finance all proper and usual accounts of all moneys received or expended by An Foras or the subsidiary, as the case may be, including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Minister may from time to time direct.

(2) Accounts kept in pursuance of this section shall be submitted as soon as may be after the end of the financial year of An Foras or the subsidiary, as the case may be, to which they relate by An Foras to the Comptroller and Auditor General for audit and a copy of the income and expenditure account and of the balance sheet and of such other (if any) of its accounts as the Minister may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister as soon as may be and the Minister shall cause copies of each of the documents aforesaid to be laid before each House of the Oireachtas.

Annotations:

Modifications (not altering text):

C6

Functions under subsection (1) transferred and terms “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), regs. 2, 3, 5 and sch. 1 part 2, commenced as per reg. 1(2).

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2.— (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.

3.— The functions conferred on the Minister for Finance by or under the provisions of —

( a) the enactments specified in Schedule 1, and

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are transferred to the Minister for Public Expenditure and Reform.

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5.— References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.

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Schedule 1 Enactments

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No. 15 of 1987

Labour Services Act 1987

Sections 4(6), 10, 11(1), 12(3) and (4), 14, 19(4) and 25(2)

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