96.— (1) As soon as may be after the commencement of this section, but not later than one year after that commencement, the Board shall cause final accounts of the Council to be prepared, in respect of the accounting year, or the part of an accounting year, of the Council ending immediately before that commencement.

(2) Accounts prepared under this section shall be submitted, as soon as may be, by the Board to the Comptroller and Auditor General for audit.

(3) 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, shall be presented to the Minister.

(4) The Minister shall cause copies of those audited accounts and that report to be laid before each House of the Oireachtas.