Mr. Seamus McCarthy:

For the education bodies, there are three accounts. For University College Cork, we still await the 2017-2018 account for audit. St. Patrick's College, Drumcondra and Church of Ireland College of Education are being wound down. In one case, there is a cessation account, while in the other, there is a residual liabilities account. There was an accounting difficulty with the previous year but that will be resolved. Very few transactions are involved in either account.

For the health bodies, we still await draft financial statements from the National Treatment Purchase Fund, NTPF, and the Pre-Hospital Emergency Care Council. I believe that the committee has received letters from both bodies.