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Final accounts of dissolved bodies.
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40.— (1) Final accounts of each dissolved body shall be drawn up by the Office, as soon as may be after the establishment day but not later than one year thereafter, in such form as may be approved of by the Taoiseach in respect of the accounting year or 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 Office 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 Taoiseach who shall cause copies thereof to be laid before each House of the Oireachtas.
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