32. (1) The Forum shall, not later than—

(a) the 30th day of April following the first complete calendar year after the establishment day, prepare and submit to the Minister a report (in this section referred to as the “annual report of the Forum”) in relation to the performance of its functions during the period since its establishment, and

(b) the 30th day of April in each subsequent year, prepare and submit to the Minister a report (in this section also referred to as the “annual report of the Forum”) in relation to the performance of its functions during the preceding calendar year.

(2) An annual report of the Forum shall include such particulars (including all proper and usual accounts of money received or expended by it) as the Forum may determine to be appropriate to include in the report or as may be directed by the Minister.

(3) As soon as practicable after receipt of an annual report of the Forum, the Minister shall cause a copy of the report to be laid before each House of the Oireachtas.