174A. (1) Where a children detention school ceases to be a children detention school pursuant to section 163(1), the Minister shall cause to be prepared final accounts for the accounting period or part thereof ending immediately before the date on which the children detention school ceases to be such a children detention school.

(2) Where a children detention school is amalgamated with another children detention school pursuant to section 163A, the board of management of the amalgamated school shall cause to be prepared final accounts for the accounting period or part thereof ending immediately before the amalgamation date in respect of the children detention schools concerned.

(3) Accounts prepared pursuant to subsection (1) shall, not later than 3 months from the date on which the children detention school ceases to be such a school, be submitted by the Minister to the Comptroller and Auditor General for audit, and immediately after the audit, a copy of the accounts as audited and a copy of the Comptroller and Auditor General’s report on the accounts so audited shall be presented to the Minister.

(4) Accounts prepared pursuant to subsection (2) shall, not later than 3 months from the amalgamation date, be submitted by the board of management of the amalgamated school to the Comptroller and Auditor General for audit, and immediately after the audit, a copy of the accounts as audited and a copy of the Comptroller and Auditor General’s report on the accounts so audited shall be presented to the Minister.

(5) The Minister shall cause copies of any accounts and reports presented to him or her pursuant to subsections (3) and (4) to be laid before each House of the Oireachtas as soon as may be after his or her receipt of them.

(6) Where a children detention school ceases to be a children detention school pursuant to section 163(1), the Minister shall, not later than 6 months from the date on which the children detention school ceases to be such a school, cause to be prepared a final report on the performance by the board of management of the children detention school concerned of its functions during such period as has not already been the subject of a report to the Minister.

(7) Where a children detention school is amalgamated with another children detention school pursuant to section 163A, the board of management of the amalgamated school shall, not later than 6 months from the amalgamation date, prepare and submit to the Minister a final report relating to the performance by the board of management or boards of management, as the case may be, of the children detention schools concerned of their functions during such period as has not already been the subject of a report to the Minister.

(8) The Minister shall cause a copy of any report caused to be prepared by him or her pursuant to subsection (6) or submitted to him or her pursuant to subsection (7) to be laid before each House of the Oireachtas as soon as may be after his or her receipt of that report.]