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Final accounts and final annual report of dissolved body
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18. (1) Where the transfer day is—
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(a) on 1 January 2024, Gas Networks Ireland shall, in respect of the period ending on 31 December 2023, prepare the final accounts and final annual report of the dissolved body in accordance with this section, or
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(b) after 1 January 2024, Gas Networks Ireland shall, in respect of the period specified in subsection (3), prepare the final accounts and final annual report of the dissolved body in accordance with this section.
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(2) Gas Networks Ireland shall, not later than 2 months after the transfer day, submit the final accounts of the dissolved body to the auditor appointed by the dissolved body for that purpose and shall, immediately after the audit, present a copy of the accounts and auditor’s report to the majority-shareholding Minister.
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(3) For the purposes of subsection (1)(b), the majority-shareholding Minister may specify a period that is shorter than a financial year of the dissolved body.
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(4) Gas Networks Ireland shall, not later than 6 months after the transfer day, prepare and submit to the majority-shareholding Minister the final annual report of the dissolved body, and the majority-shareholding Minister shall, as soon as practicable thereafter, cause a copy of the final annual report, final accounts and auditor’s report to be laid before each House of the Oireachtas.
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