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Final accounts and final annual reports of county enterprise boards
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13. (1) Enterprise Ireland shall, in respect of the period specified under subsection (3), prepare final accounts in respect of each county enterprise board.
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(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.
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(3) For the purposes of subsection (1), the Minister may specify—
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(a) a period that is longer or shorter than a financial year of a county enterprise board, and
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(b) different periods in respect of different county enterprise boards.
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(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.
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(5) Section 22 of the Act of 1998 shall apply with the necessary modifications in relation to an annual report prepared under this section.
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