Mr. Aongus Ó hAonghusa:

There have been a couple of examples of organisations that have closed down. Without pre-empting what will be in the legislation that we are working on, usually some other organisation takes on the responsibility for submitting final accounts. It could be another State body or a Department. I presume, in this case, it is more than likely that it will be the Minister who would have to close off the final accounts and submit them in the normal manner. We have not yet got into that level of detail in the draft legislation.