Mr. Seamus McCarthy:

The Chairman is correct. One of the reports is a further update on the timeliness of submission of financial statements. We have looked at 2014, 2015 and 2016. The timeliness of financial reporting has improved.

The second report is a special report setting out a framework to be used by public sector bodies to assess their own financial management capacity. Its purpose is to provide some kind of structure and a framework that bodies and boards of public sector bodies can use in preparing a self-assessment to identify if there are things they need to do to improve their financial management.