77.— (1) The Authority shall prepare, in respect of the period specified under subsection (3), final accounts for each dissolved body.

(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit within 3 months of 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 concerned.

(4) The Authority shall prepare a final report for each dissolved body and shall submit the report to the Minister within 6 months of the establishment day.

(5) The Minister shall, as soon as may be after receiving a final report under subsection (4), cause copies of the report to be laid before each House of the Oireachtas.

(6) The Authority shall arrange for the final reports for each dissolved body to be published on the internet as soon as practicable after copies of the report are so laid.