173.—(1) Each board of management shall—

(a) keep in such form and in respect of such accounting periods as may be approved of by the Minister, with the consent of the Minister for Finance, all proper and usual accounts (including an income and expenditure account and balance sheet) of the resources of the board and of all moneys received or expended by it,

(b) keep such special accounts as the Minister may from time to time direct, and

(c) where a board has been appointed to manage more than one children detention school, ensure that separate accounts are kept and presented to the board by each such school.

(2) (a)  Accounts kept in pursuance of this section shall be submitted by each board of management to the Comptroller and Auditor General not later than 3 months after the end of each accounting year.

(b)  A copy of the income and expenditure account and of the balance sheet and of such other (if any) of its accounts as the Minister may direct, together with a copy of the report of the Comptroller and Auditor General on the accounts, shall be presented by each board to the Minister as soon as may be.

(c)  The Minister shall cause copies of each of the documents aforesaid to be laid before each House of the Oireachtas.