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Postal and Telecommunications Services Act 1983
Accounts and audits.
32.—(1) Each company shall keep, in such form as may be approved of by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all money received by or expended by it, including a profit and loss account and a balance sheet, and, in particular, shall keep in such from as aforesaid all such special accounts as the Minister may from time to time direct.
(2) Accounts kept in pursuance of this section shall be submitted annually by the company to an auditor for audit and, immediately after the audit, a copy of the profit and loss account and of the balance sheet and of such other (if any) of the accounts as the Minister may direct and a copy of the auditor's report on the accounts shall be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
Annotations
Modifications (not altering text):
C29
Functions transferred and references to Minister for Finance construed as Minister for Public Expenditure and Reform (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 3, 5 and sch. 1 part 2, in operation as per art. 1(2).
3. The functions conferred on the Minister for Finance by or under the provisions of —
(a) the enactments specified in Schedule 1, and
...
are transferred to the Minister for Public Expenditure and Reform.
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5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.
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Schedule 1
Enactments
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Part 2
1922 to 2011 Enactments
|
Number and Year |
Short Title |
Provision |
|
(1) |
(2) |
(3) |
|
... |
... |
... |
|
No. 24 of 1983 |
Postal and Telecommunications Services Act 1983 |
Sections 3, 10(3)(d), 11, 16(2), 26, 32, 33, 50, 51 and 110 |
|
... |
... |
... |
The history of the Ministers concerned with Finance aspects of the Postal and Telecommunications Services Act 1983 can be traced as follows:
• Functions transferred and title of Minister for Finance changed to Public Expenditure and Reform (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2025);
• Title of Minister for Public Expenditure and Reform changed to Public Expenditure, National Development Plan Delivery and Reform (1.02.2023) by Public Expenditure and Reform (Alteration of Name of Department and Title of Minister) Order 2023 (S.I. No. 19 of 2023), in operation as per art. 1(2);
• Title of Minister for Public Expenditure, National Development Plan Delivery and Reform changed to Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (5.06.2025) by Public Expenditure, National Development Plan Delivery and Reform (Alteration of Name of Department and Title of Minister) Order 2025 (S.I. No. 243 of 2025).
C30
Application of section restricted in so far as it applies to the company (15.07.1999) by Postal and Telecommunications Services (Amendment) Act 1999 (5/1999), s. 3(2) and sch. 2, S.I. No. 220 of 1999, art. 3.
Repeals
3.— ...
(2) The enactments mentioned in column (2) of the Second Schedule are hereby repealed to the extent mentioned in column (3) of that Schedule in so far as they apply to the company.
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SECOND SCHEDULE
Section 3(2).
|
Number and Year |
Short Title of Act |
Extent of Repeal |
|
(1) |
(2) |
(3) |
|
No. 24 of 1983. |
Postal and Telecommunications Services Act, 1983. |
Section 8(2). Section 10(2). Section 11. Section 19(3). Section 22. Section 24. Section 27. Section 28. Section 30. Section 32. Section 33. Section 37. Section 38. Section 39(3). Section 46(1), (2), (3), (6), (7), (9) and (11). Section 51. |