23.— (1) The Authority shall keep, in such form as the Minister may approve, all proper and usual accounts and records of all moneys received or expended by it.

(2) The Authority shall each year submit accounts kept pursuant to subsection (1), to the extent directed by the Comptroller and Auditor General, for audit to the Comptroller and Auditor General by such date as the Comptroller and Auditor General may from time to time direct.

(3) Immediately after the audit referred to in subsection (2), the Authority shall present to the Minister a copy of—

(a) the accounts, and

(b) the report of the Comptroller and Auditor General on the accounts.

(4) The Minister shall cause copies of the accounts provided under this section and copies of the report of the Comptroller and Auditor General on those accounts, to be laid before each House of the Oireachtas.