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Final accounts and final report of dissolved bodies.
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77.— (1) The Authority shall prepare, in respect of the period specified under subsection (3), final accounts for each dissolved body.
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(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit within 3 months of the establishment day.
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(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the dissolved body concerned.
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(4) The Authority shall prepare a final report for each dissolved body and shall submit the report to the Minister within 6 months of the establishment day.
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(5) The Minister shall, as soon as may be after receiving a final report under subsection (4), cause copies of the report to be laid before each House of the Oireachtas.
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(6) The Authority shall arrange for the final reports for each dissolved body to be published on the internet as soon as practicable after copies of the report are so laid.
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