Mr. Seamus McCarthy:

Their annual financial statements. Not all of the bodies publish them, although many do. I audit four of the section 38s. Obviously, they have to be published. They are submitted to the Oireachtas. Other section 38s of which I am aware publish. I do not audit them, but their financial statements are in the public domain. A significant number do not publish or put into the public domain their audited financial statements. I believe that those statements would be made available to the HSE.