Mr. Seamus McCarthy:

The Bord na gCon financial statements relate to 2013. They were certified by me at the end of December 2014. I draw attention to, essentially, the board's reasoning behind the preparation of financial statements on the going-concern basis and they are satisfied that remains appropriate.

Also, the statement on internal financial control outlines measures taken by Bord na gCon to improve its procurement functions. I have reported previously on a fairly systemic practice within Bord na gCon not to have competitive procurement but they are putting steps in place to rectify that.

County Louth VEC was there as well for the 2013 financial statements.

No. 4.3 is the Health Service Executive 2014 annual report and financial statements certified on 19 May. There is a clear audit opinion but attention is drawn to disclosures in the financial statements. The first one relates to an ongoing problem with compliance with procurement guidelines and regulations, which they disclose in the statement of internal financial control. There was also a case, which they report on, of non-compliance by the Health Service Executive with the tax code, and they have made a settlement which is provided for in the 2014 financial statements. At the time, they had not actually made a final agreement with Revenue in relation to that.