51.— (1) An education and training board shall keep in such form and in respect of such accounting periods as may be approved by the Minister, with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform, all proper and usual accounts of monies received or expended by it and shall keep in such form as aforesaid all such special accounts as the Minister with the consent of the Minister for Finance and the Minister for Public Expenditure and Reform may, from time to time, direct.

(2) Accounts kept in accordance with this section shall be submitted, not later than 1 April in the year immediately following the accounting period to which they relate or on such other date as the Minister may, from time to time, specify, by an education and training board to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts, and of such other (if any) accounts kept in accordance with this section as the Minister, after consultation with the Minister for Finance and the Minister for Public Expenditure and Reform, may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.