Mr. Brendan Gleeson:

The code of governance provides that completed accounts for State agencies must be completed by the end of August of the following year. There have been issues about the late submission of accounts for Bord na gCon that I believe will be addressed this year. From time to time there can be issues and difficulties with concluding an audit on a set of accounts. We have experienced it with State agencies. Is it wise to stipulate a date in primary legislation? I personally do not believe it is necessary. The matter has already been provided for in the code of governance. The matter should be taken seriously. It is something against which people can be held to account but I am not sure that the date should be stipulated in primary legislation.