Mr. Brendan Gleeson:

The fisheries harbours are part of the Department; they are not an agency. Looking at the debt issue as an example, the Department completely revamped the debt arrangements in fisheries harbours. The remaining issue, I suppose, is the establishment of a target for reduction, but we have achieved the substance of establishing a new system. That then appears as an outstanding issue whereas we feel we have dealt with the substance of the issue. We have introduced a whole lot of new elements to the accounts and we have introduced valuation of assets. That is in there now from 2019 on. Again, we feel we have dealt with the substance of that finding but we accept that there is a view that maybe that should be an accrual account. We are having that looked at now. An awful lot of work has been done in the seven years to try to address those issues, but equally I accept that the Comptroller and Auditor General has taken a view that they are not all fully implemented. We are going to work with him and get them done very quickly. It will not be another seven years; it will be weeks.