22. (1) An tÚdarás shall keep, in such form as may be approved by the Minister with the consent of the Minister for Public Expenditure and Reform, all proper and usual accounts and records of all moneys received or expended by it.

(2) An tÚdarás shall each year submit accounts kept under subsection (1) for audit to the Comptroller and Auditor General to the extent and by such date as he or she may from time to time direct.

(3) Immediately after the audit referred to in subsection (2), An tÚdarás shall furnish to the Minister a copy of—

(a) the audited accounts, and

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

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