77.— (1) The Ombudsman Commission shall keep, in such form and in respect of such accounting periods as may be approved by the Minister with the consent of the Minister for Finance, all proper and usual accounts of money received or expended by it, including an income and expenditure account and a balance sheet.

(2) Not later than 3 months after the end of the accounting period to which the accounts relate, the Ombudsman Commission shall submit accounts kept under this section to the Comptroller and Auditor General for audit.

(3) Immediately after the audit, the Ombudsman Commission shall present to the Minister copies of—

(a) the audited accounts, including the income and expenditure account, the balance sheet and such other (if any) accounts kept under this section as the Minister, after consulting with the Minister for Finance, may direct, and

(b) the Comptroller and Auditor General’s report on the accounts.

(4) As soon as practicable after presentation of the audited accounts and the Comptroller and Auditor General’s report, the Minister shall cause copies of them to be laid before each House of the Oireachtas.