Credit Review Act 2026

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Accounts and audit

18. (1) The Service shall keep, in such form and in respect of each financial year, or such other accounting periods as may be approved by the Minister with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, all proper and usual accounts of moneys received and expended by the Service and, in particular, shall keep all such special accounts (if any) as the Minister may, with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, from time to time direct.

(2) Not later than 2 months after the end of the financial year or other accounting period to which the accounts kept under subsection (1) relate, the Service shall submit the accounts in respect of that period, signed by the Credit Reviewer, to the Comptroller and Auditor General for audit.

(3) Immediately following the audit referred to in subsection (2), the Service shall present to the Minister copies of—

(a) the audited accounts, and

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

(4) As soon as practicable after receipt of the audited accounts and the Comptroller and Auditor General’s report referred to in subsection (3), the Minister shall cause copies of them to be laid before each House of the Oireachtas.

(5) The Service shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books or other records of account of the Service in respect of any accounting period or other period and shall facilitate any such examination, and the Service shall pay such fee for the examination as may be fixed by the Minister.