Michael Ahern (Cork East, Fianna Fail)

The audit is in the hands of the Comptroller and Auditor General whose office is not under the control of the Department. When the Comptroller presents the accounts to the Minister, the Minister will be in a position to lay them before the Houses of the Oireachtas. From my experience the Comptroller and Auditor General's office does its work in a very professional manner. The words "as soon as is practicable" do not mean that the Comptroller will take a long time to prepare the audit. The matter is out of the hands of the Minster once it is in the hands of the Comptroller and Auditor General.

Amendment agreed to.

Question proposed: "That section 24, as amended, stand part of the Bill."