20. (1) The Ombudsman shall, in respect of each financial year, keep in such form as may be approved by the Minister all proper and usual accounts of all moneys received or expended by the Ombudsman in performing functions under this Act, including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Minister may from time to time direct.

(2) Not later than 4 months after the end of the financial year to which the accounts relate, the Ombudsman shall submit the accounts kept under this section to the Comptroller and Auditor General for audit.

(3) Immediately following the audit referred to in subsection (2), the Ombudsman shall present to the Minister—

(a) copies of the audited accounts, including the income and expenditure account, the balance sheet and such other accounts (if any) kept under this section as the Minister may direct, and

(b) the Comptroller and Auditor General’s report on the audited accounts.

(4) As soon as practicable after receipt of the audited accounts and the Comptroller and Auditor General’s report, the Minister shall cause copies of them to be laid before each House of the Oireachtas.