Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

The 2021 accounts were laid this week. We had expected to be able to see some amounts or some contingency. That is not included. I direct this question to the Comptroller and Auditor General. If the accounts do not accurately reflect, in terms of payments that are decided afterwards in relation to claims, would that mean that there are embedded arrears and does that mean that there would be an adjustment in those accounts or how is that treated?