John O'Donoghue (Kerry South, Fianna Fail)

The effect of this amendment would be to require the authority, under statute, to submit its annual report not later than three months after the end of its financial year. A difficulty in that regard is that the Comptroller and Auditor General has rarely completed his audit of either the CERT or Bord Fáilte accounts within that period. Accordingly, the report would be incomplete due to the omission of information which would be contained in the Comptroller and Auditor General's report. I do not regard that as a desirable option and, in those circumstances, I cannot accept the amendment.