38.— (1) An education and training board may, subject to and in accordance with regulations under subsection (2), pay to members of the board, and members of any committee established under this Act, such allowances for expenses reasonably incurred by them relating to—

(a) attendance at a meeting of the education and training board or committee concerned of which they are members,

(b) attendance, authorised by the education and training board, at a conference, seminar or other meeting or event,

(c) any other matter prescribed by regulations made by the Minister.

(2) The Minister may, with the consent of the Minister for Public Expenditure and Reform, make regulations for the purpose of this section and, without prejudice to the generality of the foregoing regulations under this subsection may specify—

(a) the circumstances in which expenses will be payable for travel within and outside the State;

(b) the frequency, rate of calculation and method of payment of expenses;

(c) the maximum number of members of the board or committee, as the case may be, who may be authorised by an education and training board to attend any conference, seminar, meeting or event;

(d) the maximum number of times any one member of the board or committee, as the case may be, may be authorised by an education and training board to attend a conference, seminar, meeting or event;

(e) conditions and restrictions in relation to the making of payments to meet expenses;

(f) the manner and means of accounting for, controlling, recording and reporting expenses; and

(g) any other matters which appear to the Minister to be necessary or expedient for the purpose of this section.

(3) Subject to subsection (5), an education and training board shall not authorise a member of the board or committee, as the case may be, to attend a conference, seminar, meeting or event unless the board is satisfied that the authorisation is justified having regard to—

(a) the benefits likely to accrue to the board from its being represented at the conference, seminar, meeting or event concerned,

(b) the general interests of the local community within its functional area, and

(c) the cost to the board of its being so represented.

(4) The chief executive of an education and training board shall confirm in writing to the board whether in his or her opinion—

(a) the board has sufficient resources available to it to fund the attendance referred to in subsection (3), and

(b) the funding of, and attendance at, the conference, seminar, meeting or event is consistent with any regulations made under subsection (2).

(5) An education and training board may satisfy itself that an authorisation under subsection (3) is justified having regard to paragraph (c) of that subsection, where the board receives confirmation from the chief executive of the board in the terms of paragraphs (a) and (b) of subsection (4).

(6) Where an education and training board authorises attendance at a conference, seminar, meeting or event under subsection (3) the board shall record in writing the reasons the board is satisfied the attendance is justified in relation to the matters specified in each of paragraphs (a), (b) and (c) of that subsection.

(7) A person who knowingly makes a false statement for the purpose of obtaining expenses under this section shall be guilty of an offence.

(8) There shall be recorded in the annual report of an education and training board separate particulars in relation to payments made in respect of the matter specified in each paragraph of subsection (1) in the year to which the report relates.