Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I have a question on financial statements, with the treasurer and manager reporting to the board. Will the witnesses give an example of who prepares the statements in a typical credit union? I presume they are all computerised. Are these management accounts? Are there accruals and prepayments or a set amount of reports? Will the witnesses indicate the procedure as it seems a bit abstract? I want to know about the nuts and bolts, as this is ultimately about finances. Will the witnesses go through a typical month for a manager interacting with the treasurer and going to the board?