Alan Farrell (Dublin Fingal, Fine Gael) | Oireachtas source

I thank our guests for their presentations. Deputy Cullinane has stolen my thunder because the two questions I was going to hone in on have been asked and answered. The opening statements are appreciated. The common theme throughout, as rightly highlighted by Deputy Cullinane, highlights what we could call a deficiency in terms of the specific data upon which accounting reports should be presented in a timely way.

To touch upon what Mr. Murray stated on the implementation of the code of practice for State bodies, in terms of the length of time it is taking, as a general point as opposed to anything adversarial, I would be of the view that two years is quite a long time. I am not an accountant but I have dabbled in accounting departments over the years in my former career. Two years seems to be quite a long time. Does Mr. Murray believe the Abbey is adequately staffed to cater for the code of practice? Is that a normal implementation period?