103.— (1) The Health Service Executive shall, as soon as is practicable after the transfer day, prepare, in such form as may be approved by the Minister, all proper and usual accounts of money received or expended by the Postgraduate Medical and Dental Board in the accounting year, or the part of an accounting year, of that Board ending immediately before the transfer day.

(2) The Health Service Executive shall submit accounts prepared under subsection (1) to the Comptroller and Auditor General for audit.

(3) The Health Service Executive shall, after the audit by the Comptroller and Auditor General of the accounts prepared under subsection (1), present to the Minister the audited accounts together with the Comptroller and Auditor General’s report.

(4) The Minister shall ensure that, as soon as possible after the audited accounts and the report referred to in subsection (3) are presented to the Minister, copies of them are laid before each House of the Oireachtas.