(1) The Authority shall keep, or cause to be kept, in such form as may be approved by the Minister, with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, all proper and usual accounts (in this section referred to as "annual accounts") of all moneys received or expended by it and, in particular, shall keep in such form as may be approved by the Minister accounts and records of -

(a) all income and expenditure of the Authority,

(b) the source of all income and the subject matter of the expenditure,

(c) all property, assets and liabilities of the Authority, and

(d) such other special accounts (if any) as the relevant Minister may, with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, from time to time direct.

(2) Annual accounts shall be submitted by the Authority, not later than 1 March in the year immediately following the financial year to which they relate or on such earlier date as the Minister may from time to time specify, for audit to the Comptroller and Auditor General.

(3) Within one month of the Comptroller and Auditor General issuing an audit certificate for the accounts of the Authority, a copy of -