Sport Ireland Act 2015
Accounts and audits
16. (1) Sport Ireland shall keep in such form as may be approved by the Minister, given with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts of—
(a) all moneys received or expended by Sport Ireland, and
(b) all property, assets and liabilities of Sport Ireland,
including an income and expenditure account and a balance sheet and, in particular, shall keep such special accounts (if any) as the Minister may from time to time direct.
(2) Accounts, signed by the chief executive, shall be submitted by Sport Ireland to the Comptroller and Auditor General for audit as soon as may be, but not later than 3 months, after the end of the financial year of Sport Ireland to which the accounts relate.
(3) 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 Sport Ireland to the Minister who shall, as soon as practicable, cause copies of them to be laid before each House of the Oireachtas.
(4) In this section “accounts” means accounts kept in accordance with subsection (1).