The lead agency is responsible for the adequacy and accuracy of the final EIS, regardless of who prepares it. The final EIS should be prepared within 45 calendar days after the close of any hearings or within 60 days after the filing of the draft EIS, whichever occurs last. The final EIS must consist of: the draft EIS, including any necessary revisions and supplements; copies or a summary of the substantive comments received and their sources ; and the lead agency's response to the comments. The Notice of Completion of the Final EIS must be prepared, filed distributed and published as described in section 617.12. The lead agency must also publish the Final EIS on a publicly available website.