37. (1) Sport Ireland shall, in respect of the period specified in subsection (3)(a), prepare final accounts of the Authority.

(2) Notwithstanding the making of an order under section 6 by the Minister, section 20 of the Act of 2006 continues in force and has effect, with the necessary modifications, in relation to and for the purpose of accounts drawn up under subsection (1).

(3) The accounts drawn up under subsection (1) shall—

(a) cover the period up to and including the establishment day,

(b) unless otherwise specified by the Minister, be finalised not later than 6 months after the establishment day, and

(c) along with the auditor’s report thereon, be presented to the Minister not later than 30 days after the period mentioned in paragraph (b) and the Minister shall cause a copy of these documents to be laid before each House of the Oireachtas.

(4) For the purposes of subsection (3)(a), the Minister may specify a period that is longer or shorter than a financial year of the Authority.

(5) Sport Ireland shall prepare the final annual report in respect of the Authority and submit the report to the Minister not later than 6 months after the dissolution day.