Broadcasting Act 2009

26

F30[Estimates and accounts.

26. (1) The Commission shall submit estimates of income and expenditure to the Minister in such form, in respect of such periods and at such times as may be required by the Minister and shall furnish to the Minister any information which the Minister may require in relation to those estimates, including proposals and future plans relating to the performance by the Commission of its functions over a specified period of years.

(2) The Commission shall keep, in such form as may be approved by the Minister with the consent of the Minister for Public Expenditure and Reform, all proper and usual books or other records of account of

(a) all moneys received or expended by the Commission,

(b) the sources of all moneys received and the reasons for all expenses, and

(c) all property, assets and liabilities of the Commission.

(3) The books and records referred to in subsection (2) shall include an income and expenditure account and a balance sheet and such special accounts, if any, as the Minister may from time to time direct.

(4) The Commission shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books or other records of account of the Commission in respect of any financial year, or other period, and shall facilitate any such examination, and the Commission shall pay such fee for the examination as may be required by the Minister.

(5) Accounts kept under this section, signed by the chairperson and one other Commissioner or, in the absence of the chairperson, by 2 Commissioners, shall be submitted by the Commission to the Comptroller and Auditor General for audit as soon as practicable after the end of the financial year to which the accounts relate, but not later than 3 months thereafter.

(6) When so audited, a copy of the accounts together with a copy of the report of the Comptroller and Auditor General thereon shall be presented by the Commission to the Minister who shall, as soon as practicable but not later than 3 months thereafter, cause copies of them to be laid before each House of the Oireachtas.

(7) The Commission shall, with the approval of the Minister, given with the consent of the Minister for Public Expenditure and Reform, publish on a website maintained by the Commission

(a) such estimates of income and expenditure as are required to be submitted under subsection (1), and

(b) the audited accounts, or a summary of them, and the report of the Comptroller and Auditor General, presented to the Minister under subsection (6).

(8) The financial year of the Commission shall be the period of 12 months ending on the 31st day of December in any year, except that the period commencing on the establishment day and ending on the following 31st day of December shall be the first financial year of the Commission.]

Annotations

Amendments:

F30

Substituted (15.03.2023) by Online Safety and Media Regulation Act 2022 (41/2022), s. 8, S.I. No. 71 of 2023.

Editorial Notes:

E8

Broadcasting Authority of Ireland designated as competent authority for purposes of Directive 2010/13/EU of the European Parliament and of the Council of 10 March 201019 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (Articles 9, 10, 11 and Articles 19 to 26) (17.01.2020) by European Union (Cooperation Between National Authorities Responsible for the Enforcement of Consumer Protection Laws) Regulations 2020 (S.I. No. 14 of 2020), reg. 4 and sch. ref. no. 17, in effect as per reg. 1(2).

E9

Power pursuant to subs. (5) exercised (10.02.2011) by Broadcasting Act 2009 (Section 26(5)) (Conferral of Additional Functions - Broadcasting Services) Order 2011 (S.I. No. 67 of 2011).

E10

Previous affecting provision: Broadcasting Authority of Ireland designated as competent authority for purposes of Directive 2010/13/EU of the European Parliament and of the Council of 10 March 201019 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (Articles 9, 10, 11 and Articles 19 to 26) (17.01.2020) by European Union (Cooperation Between National Authorities Responsible for the Enforcement of Consumer Protection Laws) Regulations 2019 (S.I. No. 691 of 2019), reg. 4 and sch. ref. no. 17, in effect as per reg. 1(2); revoked (17.01.2020) by European Union (Cooperation Between National Authorities Responsible for the Enforcement of Consumer Protection Laws) Regulations 2020 (S.I. No. 14 of 2020), reg. 11(f), in effect as per reg. 1(2).