Mr. Seamus McCarthy:

The first set of financial statements is that of the Irish Auditing and Accounting Supervisory Authority for 2021. That is a clear audit opinion. The second set of financial statements is that of the Commission for Communications Regulation, ComReg. Its accounting period spans the year from 1 July 2020 to 30 June 2021. It also got a clear audit opinion.

I certified the account on 31 January. It was only presented on 29 June. The committee has correspondence from the Department apologising for the delay on this and explaining that it was a set of financial statements that were being brought to Cabinet and that there was a delay in doing this. That was the reason for the delay in presentation.