Research and Innovation Act 2024

Final accounts and final annual report of dissolved body

62. (1) The Agency shall, in respect of the period specified under subsection (3), prepare final accounts of the dissolved body.

(2) The Agency shall, not later than the date on which it submits its first set of accounts following the establishment day to the Comptroller and Auditor General under section 25 , submit the final accounts of the dissolved body to the Comptroller and Auditor General for audit and shall, immediately after the audit, present a copy of the accounts and a copy of the Comptroller and Auditor General’s report on the accounts to the Minister who, as soon as practicable thereafter, shall cause copies of those accounts and that report to be laid before each House of the Oireachtas.

(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.

(4) The Agency shall, not later than the date on which it submits its first annual report following the establishment day to the Minister, prepare and submit to the Minister the final report of the activities of the dissolved body and the Minister shall, as soon as practicable thereafter, cause a copy of the final report to be laid before each House of the Oireachtas.

(5) The final annual report of the dissolved body shall be published by the Agency in such manner as it considers appropriate as soon as practicable after copies of the report are laid under subsection (4).