Schedule 4, Part 5 Accounts and reports (paras. 15-18)
Final accounts of Commission
(1) The Agency shall adopt and submit to the Comptroller and Auditor General for audit the accounts kept in pursuance of section 26 of the National Pensions Reserve Fund Act 2000 for the financial year in which the Commission dissolution date falls.
(2) If the accounts kept in pursuance of the said section 26 for the immediately preceding financial year have not been signed, adopted and submitted in accordance with subsection (3) of that section before the Commission dissolution date, the Agency shall adopt them and submit them to the Comptroller and Auditor General for audit, either separately or consolidated with the accounts required to be submitted by subparagraph (1).
(3) The Agency shall submit accounts required by subparagraph (1) or (2) not later than 4 months after the Commission dissolution date.
(4) A copy of the accounts submitted under subparagraph (1) or (2) as audited by the Comptroller and Auditor General shall be presented to the Minister as soon as may be and the Minister shall cause a copy of the accounts as so audited to be laid before each House of the Oireachtas.