Mr. Seamus McCarthy:

Realistically, the financial statements will probably be ready before the report. I am doing the report, or at least the examination of the issues, under the value-for-money mandate. There may be some kind of governance and oversight issues raised in that as well. I do not have full control over the presentation of the report; there could be a chill period even after a report is produced. I imagine that the financial statement for 2022 will be ready. The obligation will be on the administrators, as they are the moment, or a board to ensure there is a comprehensive statement on internal control in relation to 2022 and continuing up to the date the financial statements are signed. If there are further issues it needs to present, it will have to present them in the statement on internal control. There may be substantial and further issues to report.