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Final accounts and final report of Authority
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15. (1) As soon as may be after the dissolution day, but not later than 12 months thereafter, the Council shall, in respect of the period specified under subsection (3), prepare final accounts of the Authority and furnish them to the Minister.
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(2) Accounts furnished to the Minister pursuant to this section shall be submitted as soon as may be by the Minister to the Comptroller and Auditor General for audit and immediately after the audit, a copy of the accounts as audited and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall cause copies of those audited accounts and that report to be laid before each House of the Oireachtas.
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(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the Authority.
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(4) The Council shall, not later than 12 months after the dissolution day, prepare and submit to the Minister the final annual report of the Authority and the Minister shall, as soon as practicable thereafter, cause a copy of the final annual report to be laid before each House of the Oireachtas.
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