Mr. Seamus McCarthy:

There will certainly need to be an audited wrap-up set of financial statements in any event, even if the dissolution was to happen immediately or before the end of the year. I would expect there to be continuing accountability arrangements in place. Members should note that it is the chief executive who is accountable to the Committee of Public Accounts, rather than the board, and it is unusual to have a board before the committee, though it has occurred occasionally and, indeed, the chairman of the board was before the committee relating to the Irish Glass Bottle site report. I cannot recall if the 2014 financial statements have been examined. The audit has been completed but they may be available and the committee could centre a hearing around these. I can check the position and get back to the Deputy.