Mr. Seamus McCarthy:

The first year we looked at the timeliness of the presentation of accounts was 2014 and there has been a significant improvement since. The Deputy will appreciate, having heard the opening statements of the Accounting Officers, that it is a complex process. There are a lot of ducks that have to be in a row to receive a signed set of financial statements and ready for presentation to the Oireachtas. We have to work collaboratively. The Deputy has heard about the level of engagement, to which there are many aspects. I am happy that significant progress has been made. There will be another special report which I expect to finish quite soon on the 2016 financial statements. As the Chairman said, I have reported even further progress on the 2017 financial statements, particularly in the education sector where I had reported a systemic problem. Good progress has been made, even in the case of funds, where priority is given to the Vote, as the two Accounting Officers said. We have progressively been able to get to the funds earlier such that the financial statements are ready for submission earlier.