Merchant Shipping (Investigation of Marine Accidents) Act 2025

Final accounts and final annual report of MCIB

39. (1) The MAIU shall, in respect of the period specified under subsection (4), prepare the final accounts of the MCIB.

(2) The MAIU shall, not later than 6 months following the appointed day, submit the final accounts of the MCIB to the Comptroller and Auditor General for audit and the audited accounts, together with the report of the Comptroller and Auditor General, shall, as soon as practicable thereafter, be presented to the Minister who shall cause copies of the audited accounts, and the report, to be laid before each House of the Oireachtas.

(3) The MAIU shall, not later than 6 months following the appointed day, prepare and submit to the Minister the final annual report of the MCIB and the Minister shall, as soon as practicable thereafter, cause a copy of the final report to be laid before each House of the Oireachtas.

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