9.— (1) The director general of the dissolved body shall, in respect of the period specified under subsection (3), prepare final accounts of the dissolved body.

(2) The director general of the dissolved body shall, not later than 6 months after the dissolution day, submit the final accounts of the dissolved body to the Comptroller and Auditor General for audit.

(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.

(4) The director general of the dissolved body shall, not later than 9 months after the dissolution day, prepare and submit to the Minister the final annual report of the dissolved body, and the Minister shall, as soon as practicable thereafter, cause a copy of the final annual report to be laid before each House of the Oireachtas.