36. (1) The Ombudsman shall, in respect of the period specified in subsection (3), prepare final accounts of each of the dissolved bodies.

(2) The Ombudsman shall submit the final accounts referred to in subsection (1) to the Comptroller and Auditor General for audit not later than 4 months after the establishment day.

(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of a dissolved body.

(4) The Ombudsman shall prepare a final annual report for each of the dissolved bodies and submit the reports to the Minister and Minister for Social Protection not later than 6 months after the establishment day.

(5) Section 20 shall apply with the necessary modifications in relation to final accounts prepared under this section.

(6) Section 24 shall apply with the necessary modifications in relation to an annual report prepared under this section.