Mary Henry (Independent)

I am delighted with the first part of the amendment which states that the accounts for each financial year have to be brought forward not later than four months after the end of the financial year to which they relate. When I first came into this House accounts were so long coming forward that by the time they arrived they were historical documents.

I am a little concerned, however, to see the old phrase "as soon as is practicable" in subsection (4) which states: ". as soon as is practicable, be presented to the Minister who shall cause copies of the accounts and the report to be laid before each House of the Oireachtas". Why can they not be brought forward immediately after they have been seen by the Comptroller and Auditor General? Why have the words "as soon as is practicable" been included?