Further Education and Training Act 2013

43.

Final accounts and final annual report of dissolved body.

43.— (1) An tSeirbhís shall, in respect of the period specified under subsection (3), prepare final accounts of the dissolved body.

(2) An tSeirbhís shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.

(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) An tSeirbhís shall prepare the final annual report for the dissolved body and submit the report to the Minister not later than 5 months after the establishment day.

(5) Section 32 shall apply with the necessary modifications in relation to an annual report prepared under this section.