39.— (1) The Board shall, in respect of the specified period, prepare final accounts of the dissolved body.

(2) The Board shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the expiration of the specified period, and within one month of the Comptroller and Auditor General issuing an audit certificate for the final accounts of the dissolved body, a copy of the accounts together with the report of the Comptroller and Auditor General thereon shall be presented by the Board to the Minister.

(3) The Board shall prepare a final report for the dissolved body in respect of the specified period and submit the report to the Minister not later than 3 months after the expiration of the specified period.

(4) The Minister shall cause copies of the accounts and both of the reports presented to him or her under this section to be laid before each House of the Oireachtas as soon as may be after his or her receipt of them.

(5) In this section “specified period” shall be the period beginning on 1 January 2012 and ending on a date, determined by the Board, that is not more than 9 months after the commencement of this Part.