County Enterprise Boards (Dissolution) Act 2014

Final accounts and final annual reports of county enterprise boards

13. (1) Enterprise Ireland shall, in respect of the period specified under subsection (3), prepare final accounts in respect of each county enterprise board.

(2) Enterprise Ireland shall submit the final accounts of each county enterprise board to the Comptroller and Auditor General for audit not later than 3 months after the dissolution day.

(3) For the purposes of subsection (1), the Minister may specify—

(a) a period that is longer or shorter than a financial year of a county enterprise board, and

(b) different periods in respect of different county enterprise boards.

(4) Enterprise Ireland shall prepare the final annual report in respect of each county enterprise board and submit the report to the Minister not later than 5 months after the dissolution day.

(5) Section 22 of the Act of 1998 shall apply with the necessary modifications in relation to an annual report prepared under this section.