(1) The Commission shall, in respect of the period specified under subsection (3), prepare final accounts of each dissolved body.

(2) The Commission shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day and, immediately after the audit, a copy of the account and a copy of the Comptroller and Auditor General's report on the accounts shall be presented to the Minister who shall, as soon as may be after they are so presented, cause copies thereof to be laid before each House of the Oireachtas.

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

(4) The Commission shall prepare the final annual report for a dissolved body and submit the report to the Minister not later than 6 months after the establishment day.

(5) Section 28 shall apply with the necessary modifications in relation to an annual report prepared under this section.