Health (Eastern Regional Health Authority) Act, 1999
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Keeping of accounts and records. |
18.—(1) An Area Health Board shall keep all proper and usual accounts of all moneys received or expended by it including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Authority or the Minister may, from time to time, direct. | |
(2) An Area Health Board shall prepare annual financial statements in accordance with the accounting standards specified by the Minister for the purposes of section 11(2) of the No. 3 Act of 1996 and shall submit such financial statements to the Comptroller and Auditor General for audit on or before the 1st day of April in the year following the year to which they relate. | ||
(3) Upon completion of the audit referred to in subsection (2), the Comptroller and Auditor General shall draw up a report in writing in relation to the financial statements and shall submit a copy of the financial statements together with his or her report thereon to the Authority, which shall submit them to the Minister. | ||
(4) The annual financial statements of an Area Health Board shall form part of the consolidated annual accounts of the Authority. | ||
(5) The consolidated annual financial statements of the Authority shall be prepared in accordance with accounting standards specified by the Minister and shall be adopted by the Authority and submitted to the Comptroller and Auditor General for audit on or before the 15th day of April in the year following the financial year to which they relate. | ||
(6) Subject to subsection (5), the consolidated annual financial statements of the Authority shall be audited in accordance with section 6 of the Act of 1993. | ||
(7) The annual financial statements of the three Area Health Boards, together with the reports of the Comptroller and Auditor General thereon, shall be appended by the Minister to the annual financial statements of the Authority (as submitted to the Minister by the Comptroller and Auditor General in accordance with section 6 of the Act of 1993) and the consolidated annual financial statements of the Authority (as submitted to the Minister by the Comptroller and Auditor General in accordance with subsection (6) and section 6 of the Act of 1993) and laid before each House of the Oireachtas. | ||
(8) An area chief executive shall assist the Regional Chief Executive in carrying out his or her duties under section 13 in such manner and at such times as the Regional Chief Executive may from time to time direct. |