124. Section 15 of the Act of 1971 is amended by the substitution of the following subsection for subsection (2):

“(2) (a) Accounts kept in pursuance of this section shall be submitted annually to the Comptroller and Auditor General for audit and, immediately after such audit, a copy of the income and expenditure account and of the balance sheet and of such other, if any, of the accounts as the Minister, after consultation with 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 and An tÚdarás.

(b) The Minister shall cause copies of the accounts and the Report referred to in paragraph (a) to be laid before each House of the Oireachtas.”.