Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Mr. Ó Foghlú is the Accounting Officer and should know this. I will be straight up. Mr. Ó Foghlú does not know if the Department has something recorded in its accounts as an asset or not. I do not mind him getting the help of the Comptroller and Auditor General, but Mr. Ó Foghlú is the Accounting Officer who presents the accounts to him for audit. Let us get the sequence right. The amount relating to the first half is legally due on the indemnity agreement. Mr. Ó Foghlú is accepting that. Is that included on the State's balance sheet?