63.— (1) Final accounts of a dissolved body shall be prepared by the relevant education and training board in respect of the period specified under subsection (3).

(2) Each relevant education and training board shall submit the final accounts referred to in subsection (1) to the Comptroller and Auditor General for audit not later than the date it submits its first set of accounts to the Comptroller and Auditor General under section 51, and immediately after the audit, a copy of the accounts and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.

(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) Any accounts of a dissolved body, other than the final accounts, which on the establishment day have not been submitted to the Comptroller and Auditor General for audit, shall be prepared and submitted by the relevant education and training board not later than 3 months after the establishment day.

(5) Immediately after the relevant education and training board receives a copy of the accounts submitted under subsection (4) duly audited and a copy of the Comptroller and Auditor General’s report, the board shall present a copy of the accounts and a copy of the report to the Minister who shall, as soon as may be, cause copies thereof to be laid before each House of the Oireachtas.

(6) The final annual report for a dissolved body shall be prepared by the relevant education and training board and that board shall submit the report to the Minister not later than the date it submits its first annual report to the Minister under section 28.

(7) The Minister shall, as soon as may be after receiving a final annual report under subsection (6), cause copies of the report to be laid before each House of the Oireachtas.

(8) The final annual report of a dissolved body shall be published on the internet by the relevant education and training board as soon as practicable after copies of the report are laid under subsection (7).