Mr. Seamus McCarthy:

We have carried out the audit of the draft financial statements for 2021. I signed off on those statements on 12 December. There are matters to be addressed arising from my review. The difficulty we have is that the final financial statements have to be signed off by the board, and there is a difficulty with the operation of the board at this stage. In a way, I am caught. I cannot finish the audit and sign off on it without an effective board in place. I have spoken to the Secretary General in regard to the matter to see what action they can take. There is nothing further I can do other than to undertake an examination, let us say, a value for money examination of certain matters that might be of concern. I am certainly prepared to consider that but the optimum solution is that there be a set of financial statements presented so the body can be called and examined by the committee.