79. (1) As soon as may be, but not more than 3 months, after the establishment day, the Agency shall cause to be prepared final accounts of each dissolved body in respect of the accounting period or part thereof of the dissolved body concerned ending immediately before the establishment day.

(2) Accounts prepared pursuant to this section shall be submitted by the Agency to the Comptroller and Auditor General as soon as may be for audit and, immediately after the audit, a copy of the accounts as so audited and a copy of the Comptroller and Auditor General’s report thereon shall be presented to the Minister who shall cause copies of those accounts and that report to be laid before each House of the Oireachtas.