Seán Fleming (Laois, Fianna Fail) | Oireachtas source

That can be a blessing or otherwise. That is the end of that correspondence. We thank HIQA for being so specific in its correspondence with us.

The next item is statements of accounts received since the last meeting. Six accounts are coming up on screen now. The first one is the Leopardstown Park Hospital board, which has a clear audited opinion; and the National Gallery of Ireland, a qualified audited opinion as the National Gallery does not recognise heritage assets in the financial statement. It is a bit like what we mentioned before, that we do not put the roadway infrastructure on our national balance sheet. We put any borrowings. However, proper accounting should say that it should value its heritage assets and include it as an asset on the State balance sheet. It is not done. We note that.

Does Mr. McCarthy want to comment? That has to be highlighted.