Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The one good thing I see in the report is the draft for the 2018 performance report. It need not be put up on the screen. On page 13 there is a figure showing the uncertified accounts at the end of the year. I am not referring to the appropriation accounts but, rather, the performance report 2018. The witnesses are familiar with it. In 2013 and 2014, there were approximately 60 uncertified accounts, whereas last year there were only eight such accounts. That is a remarkable improvement from the committee's objective point of view. I acknowledge that the high-value accounts were always completed but it is good to see that we are down to only eight uncertified accounts. They are a tiny percentage of the 60 accounts that were in that category a few short years ago.

On management letters, I will explain to those watching the proceedings the difference between issues that must be reported on the statement of internal control and those that are only included in the management letter. How does the office decide the category into which such issues fall? How is it decided which is public and which is private?