66.— (1) The Authority shall adopt and submit to the Minister a statement of strategy within 6 months after the establishment day and at least every 3 years from the submission date of the first statement.

(2) The statement of strategy shall—

(a) comprise the key objectives, outputs and related strategies, including use of resources, of the Authority,

(b) be prepared in a form and manner in accordance with any directions issued from time to time by the Minister, and

(c) have regard to the need to ensure the most beneficial, effective and efficient use of the resources of the Authority.

(3) The Authority shall publish a statement of strategy adopted by it and shall lay a copy before each House of the Oireachtas.