Residential Institutions Statutory Fund Act 2012
Accounts and audits.
31.— (1) The chief executive 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 accounts and records of moneys received or expended by the Board.
(2) The accounts of the Board prepared by the chief executive and approved by the Board shall be submitted to the Comptroller and Auditor General for audit not later than 3 months after the end of the accounting period to which the accounts relate.
(3) Within one month of the Comptroller and Auditor General issuing an audit certificate for the accounts of the Board, a copy of—
( a) the accounts, and
( b) the report of the Comptroller and Auditor General on the accounts,
shall be presented to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.
(4) If required by the Minister, the Board shall furnish to the Minister the information the Minister may require in respect of any balance sheet, account or report of the Board.
(5) The Board, the chief executive and other members of staff of the Board—
( a) whenever so requested by the Minister, shall permit any person appointed by the Minister to examine the books or other records of account of the Board in respect of any financial year or other period, and
( b) shall facilitate the examination,
and the Board shall pay such fee as may be fixed by the Minister for the examination.