Mr. Seamus McCarthy:

Since there are so many, it is difficult to monitor. I am preparing a report for publication and presentation that is dealing with the issue of the timeliness of the completion and presentation of accounts. Again, we have to take a snapshot at a point in time and so on.

Departments have got the message from the Department of Public Expenditure and Reform and the circular exists. It requires those concerned to inform the clerk of the committee if they are going to be late. That has not happened yet but if we publish a report annually on delays, it gives the committee an opportunity to consider that issue.