Currency Act, 1927

Accounts and records of the Commission.

35.—(1) The Commission shall keep all proper books of account and other books and records, and shall within six months after the end of every year prepare and transmit to the Comptroller and Auditor-General a statement of accounts in respect of such year in such form as shall be prescribed by regulations made under this section.

(2) The Comptroller and Auditor-General shall audit, certify, and report upon every statement of accounts transmitted to him by the Commission under this section and every such report of the Comptroller and Auditor-General together with the statement of accounts to which it relates shall be transmitted by him to the Minister who shall cause the same to be laid before Dáil Eireann as soon as conveniently may be.

(3) The Minister may, after consultation with the Commission, make regulations prescribing the form of statements of accounts to be prepared by the Commission under this section.

(4) Every regulation made by the Minister under this section shall be laid before Dáil Eireann as soon as may be after it is made and if Dáil Eireann shall, within the next subsequent twenty-one days on which it sits after such regulation is laid before it, pass a resolution annulling such regulation, such regulation shall be annulled accordingly without prejudice to the validity of anything previously done thereunder.