Regional Technical Colleges Act 1992
F48 [ Keeping of accounts and records.
16. — (1) A college shall keep, in such form as may be approved by An t Ú dar á s, all proper and usual accounts and records of all income received or expenditure incurred by it.
(2) Accounts kept in pursuance of subsection (1) shall, to the extent directed by the Comptroller and Auditor General, be submitted annually by a college to the Comptroller and Auditor General, for audit, by such date as the Comptroller and Auditor General may from time to time determine, and, immediately after the audit, a copy of the accounts, together with a copy of the report of the Comptroller and Auditor General on the accounts, shall be presented by the college to An t Ú dar á s and to the Minister.
(3) The Minister shall cause copies of the accounts presented under this section to the Minister by the college, together with copies of the report of the Comptroller and Auditor General on those accounts, to be laid before each House of the Oireachtas. ]