32.— (1) The Council shall keep all proper accounts of—

(a) all income and expenditure of the Council and of the sources of such income and the subject matter of such expenditure, and

(b) all property, assets and liabilities of the Council.

(2) The accounts of the Council shall be audited at least once in every year by the Comptroller and Auditor General.

(3) The Council shall, as soon as may be after each audit under this section, give the Minister a copy of the accounts of the Council and the Comptroller and Auditor General’s certificate and report thereon.

(4) The Council shall—

(a) as soon as may be after each audit under this section, cause the accounts of the Council and the Comptroller and Auditor General’s certificate and report thereon to be printed, published and put on sale, and

(b) immediately after each such publication, cause a copy of such accounts and such certificate and report thereon as so printed and published to be laid before each House of the Oireachtas.

(5) Nothing in this section shall be construed as entitling the Comptroller and Auditor General to question—

(a) the policy objectives of the Council, or

(b) the need for or the conduct of an inquiry.