Health Act 2007

35.

Accounts of Authority.

35.— (1) The Authority shall cause to be kept all proper and usual books or other records of account of—

(a) all income and expenditure of the Authority,

(b) the source of the income and the subject matter of the expenditure, and

(c) the property, assets and liabilities of the Authority.

(2) Without limiting subsection (1), the Authority shall also keep any special accounts as the Minister may direct.

(3) The books, records and special accounts kept under this section shall be—

(a) kept in the form, and

(b) for the accounting periods,

as the Minister may specify, with the consent of the Minister for Finance.

(4) The accounts of the Authority approved by the Board shall be submitted to the Comptroller and Auditor General for audit as soon as practicable and not later than 3 months after the end of the financial year to which the accounts relate.

(5) Within one month after the Comptroller and Auditor General issues an audit certificate for the accounts of the Authority a copy of the accounts and of the report of the Comptroller and Auditor General on the accounts shall be presented to the Minister who, within 2 months after their receipt, shall cause copies to be laid before each House of the Oireachtas.

(6) If required by the Minister, the Authority shall furnish to the Minister the information the Minister may require in respect of any balance sheet, account or report of the Authority.

(7) The Authority, chief executive officer and other employees of the Authority—

(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 Authority in respect of any financial year or other period, and

(b) shall facilitate the examination,

and the Authority shall pay such fee as may be fixed by the Minister for the examination.

Annotations:

Modifications (not altering text):

C15

Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2).

2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.

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.

...

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.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

(1)

(2)

(3)

...

...

...

No. 23 of 2007

Health Act 2007

Sections 6(3), 20, 28, 32, 35, 39 and 70

...

...

...