29. Accounts of Authority.
(1) The chief executive shall cause to be kept, on a continuous basis, all proper and usual books or other records of account of -
(a) all income and expenditure of the Authority,
(b) the sources of such income and the subject matter of such expenditure, and
(c) the property, assets and liabilities of the Authority,
and shall keep all such special accounts as the Minister may from time to time direct.
(2) The accounts of the Authority for each financial year shall be prepared by the chief executive and approved by the Board as soon as practicable but not later than three months after the end of the financial year to which they relate for submission to the Comptroller and Auditor General for audit.
(3) A copy of the accounts referred to in subsection (2) and the report of the Comptroller and Auditor General thereon shall, as soon as is practicable, be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.