(1)  The Ombudsman must, as soon as practicable after receiving an operational report under section 38H(1) , prepare a report setting out –

(a) a summary of the matters provided in the operational report; and

(b) the Ombudsman's opinion as to the comprehensiveness and adequacy of the records of the Commissioner of Police kept under section 38G ; and

(c) the Ombudsman's opinion as to whether the authorisations to which the operational report relates have been effective and appropriate; and

(d) the Ombudsman's comments and suggestions as to how the issue, supervision and implementation of authorisations may be improved.

(2)  The Ombudsman must include his or her report under subsection (1) in the annual report prepared in accordance with section 30 of the Ombudsman Act 1978 .