Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The next item is the Defence Forces canteen board. The note says that it supervises and ensures financial control over bars and canteens in officers’, NCOs’ and privates’ messes and it has a clear audit opinion. The next item is the Ombudsman for the Defence Forces. The note says it has a clear audit opinion. The next item is the Competition and Consumer Protection Commission. The note says it has a clear audit opinion. The next item is the Pre-Hospital Emergency Care Council. The note says it has a clear audit opinion but that attention is drawn to the fact that the council accounts for the costs of superannuation entitlements as they become payable rather than recognising such costs in the year the entitlements are earned. It is normal for the health sector to account for the matter in that way. The note also records that the organisation is involved in specifying and monitoring standards for the delivery of pre-hospital treatment.