(1) As soon as may be after the establishment day, all moneys in the Temporary Fund shall be transferred by the Agency to the Fund.
(2) When all moneys have been transferred under subsection (1), the Minister shall by order dissolve the Temporary Fund.
(3) Final accounts of the Temporary Fund shall be drawn up by the Agency, in such form as may be required by the Minister, as soon as may be after the dissolution of the Temporary Fund under subsection (2).
(4) Accounts prepared pursuant to subsection (3) shall be submitted as soon as may be by the Agency to the Comptroller and Auditor General for audit and, promptly after the audit, a copy of such accounts and a copy of the Comptroller and Auditor General's report on the accounts shall be presented to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.