Section 22 allows the foundation to engage consultants and advisers while section 23 obliges it to prepare strategy statements and work programmes. Section 24 provides for an annual report and also requires that accounts are submitted to the Comptroller and Auditor General for audit. Section 25 provides that the foundation shall provide the Minister and Forfás with any information they may require while section 26 provides that it may build, purchase or lease land or buildings required for its functions.