Institutional Burials Act 2022
|
Final accounts and final report of Director | ||
|
105. (1) A relevant Minister shall, as soon as practicable after the dissolution day but not later than 6 months thereafter, in respect of the period specified under subsection (4), cause final accounts of the Director to be prepared. | ||
(2) A relevant Minister shall cause the final accounts of a Director to be submitted to the Comptroller and Auditor General for audit as soon as practicable after they are prepared under subsection (1). | ||
(3) As soon as practicable after an audit is conducted under subsection (2), 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 relevant Minister who shall cause copies of those audited accounts and that report to be laid before each House of the Oireachtas. | ||
(4) For the purposes of subsection (1), the relevant Minister may specify a period that is longer or shorter than a financial year of the Director. | ||
(5) Subject to subsection (6), a Director shall prepare and submit to the relevant Minister, at least 12 weeks prior to the dissolution day, a final report of the Director and the report shall include— | ||
(a) a statement of the activities undertaken by the Director since the last annual report adopted under section 23 , and | ||
(b) such other information— | ||
(i) as the Director considers appropriate to include, and | ||
(ii) as the relevant Minister directs should be included which may include financial statements. | ||
(6) A final report prepared under subsection (5) shall not contain confidential information (within the meaning of section 30 (5)). | ||
(7) A relevant Minister shall, within 6 weeks of receipt of a report under subsection (5), cause copies of that report to be laid before each House of the Oireachtas. |