Mr. Seamus McCarthy:

We face the challenge of creating a large train with approximately 80 carriages which must all arrive in the station at the same time. If even the appropriation accounts could be published separately from the report, it would give us more scope. There is a kind of anomalous situation whereby we publish financial statements for 25 Departments. No other state auditor is required to do that. Rather, the entities publish their own financial statements. The legislative framework under which we operate creates these large, lumpy deliveries which we must make.