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Final accounts of dissolved body.
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50.—(1) As soon as may be after the establishment day the Board shall cause to be prepared in such form as may be approved of by the Minister all proper and usual accounts of all moneys received or expended by the dissolved body in the accounting year, or the part of an accounting year, of the dissolved body ending immediately before the establishment day.
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(2) Accounts prepared pursuant to this section shall be submitted as soon as may be by the Board to an auditor for audit and, immediately after the audit, a copy of the profit and loss account and of the balance sheet and of such other (if any) of the accounts as the Minister may direct and a copy of the auditor's report on the accounts shall be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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