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Final accounts, final annual report of dissolved bodies, Commissioner of Valuation, Boundary Surveyor
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38. (1) Tailte Éireann shall, in respect of the period specified in subsection (3), prepare final accounts of each dissolved body and the Commissioner of Valuation and Boundary Surveyor.
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(2) The accounts referred to in subsection (1) shall be submitted by Tailte Éireann to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.
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(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than the financial year of the dissolved body concerned or the Commissioner of Valuation or Boundary Surveyor, as the case may be.
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(4) Tailte Éireann shall prepare the final annual report for each dissolved body and the Commissioner of Valuation and Boundary Surveyor and submit the reports to the Minister not later than 5 months after the establishment day.
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