Michael Ahern (Cork East, Fianna Fail)

The budget comes from the Minister's office. The day to day management is in the hands of the board, chief executive and director general of Science Foundation Ireland and if they wish to employ consultants they will have to comply with the tendering conditions that apply to all Departments. They do not have a free hand in that regard. It will depend on the budget available and the procedures laid down in all Departments.

Question put and agreed to.

Section 23 agreed to.

SECTION 24.

Government amendment No. 15:

In page 17, line 32 to 38, to delete subsection (3) and substitute the following new subsections:

"(3) The accounts of the Foundation for each financial year shall be prepared by the Director General, approved by the board and submitted to the Comptroller and Auditor General for audit as soon as practicable, but not later than 4 months after the end of the financial year to which they relate.

(4) A copy of the accounts referred to in subsection (3) and the report of the Comptroller and Auditor General on those accounts shall, as soon as is practicable, be presented to the Minister who shall cause copies of the accounts and the report to be laid before each House of the Oireachtas.".