Safety, Health and Welfare at Work Act 2005

Accounts and audits.

48

48.—(1) The Authority shall keep in such form as may be approved of by the Minister, with the consent of the Minister for Finance, and in respect of each year all proper and usual accounts or other records, including an income and expenditure account, a cash flow statement and a balance sheet, of—

( a) all income received and expenditure by the Authority in performing its functions under this Act,

( b) the sources of the income and the subject matter of the expenditure, and

( c) the property, assets and liabilities of the Authority.

(2) Accounts kept in pursuance of this section shall be submitted not later than 3 months after the end of the year to which they relate by the Authority to the Comptroller and Auditor General for audit and, after the audit—

( a) a copy of the accounts, statement and balance sheet and of any other accounts kept under this section as the Minister, after consultation with the Minister for Finance, may direct, and

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

shall, within one month of receipt by the Authority of the report referred to in paragraph (b), be presented to the Minister.

(3) The Minister shall cause a copy of the accounts and the auditor’s report referred to in subsection (2) to be laid before each House of the Oireachtas.

Annotations:

Modifications (not altering text):

C16

Functions in relation to section transferred (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3 and sch. 1.

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

(b) the statutory instruments specified in Schedule 2,

are transferred to the Minister for Public Expenditure and Reform.

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Schedule 1 Enactments

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No. 10 of 2005

Safety, Health and Welfare at Work Act 2005

Sections 32, 33, 34(2), 35, 36, 38(3), 40, 45, 47, 48 and 70(3)

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