Mr. Seamus McCarthy:

A circular from the Department of Public Expenditure and Reform was issued in 2015 when this matter had arisen and the committee had commented on it. It reiterated the necessity to submit matters quickly. A limit is set to either submit or explain why not. It allows up to three months. For smaller organisations, it would be unusual that the Government would need to note it. In that situation, there is an exemption for a little additional time. As there is an allowance of up to three months, in many cases they take it.