asked the Minister for Social Welfare the reasons the accounts for the Social Insurance Fund for 1976 were not presented to the Dáil until December 1979.

The accounts of the Social Insurance Fund for the year ended 31 December 1976 were certified by the Comptroller and Auditor General on 18 June 1979.

There was some delay in submitting the accounts to the Comptroller and Auditor General due to the fact that a question raised by him regarding the calculation of certain administration costs had to be resolved in agreement with the Minister for Finance.

The accounts, on which certain work had to be done before presentation to the Dáil, should have been presented shortly after June 1979 but due to pressure of work in my Department the presentation was not effected until December 1979.

When were those accounts presented to the Comptroller and Auditor General?

They were certified on 18 June 1979.

I asked the reason for the delay. If there was a delay in presenting them to the Comptroller and Auditor General that would constitute part of the reason. Therefore, it is relevant to the question.

The Deputy asked for the reason for the delay in presenting them to the Dáil.

They could not be presented to the Dáil if they had not been presented to the Comptroller and Auditor General.

They will be presented to the Dáil as soon as they are certified by the Comptroller and Auditor General. I have given the Deputy the information in relation to that. With regard to the history in relation to those accounts that is really a separate question. Questions were raised by the auditor in relation to certain administration costs.

The Minister has not answered the question I asked.

The 1975 accounts of the social insurance fund were certified by the Comptroller and Auditor General on 16 August 1978. The 1976 accounts would have been submitted for audit at that time but for the question which was raised.

Would the Minister not consider that it is a deplorable situation that accounts which a public body spending public funds are required by law to present to this House are not presented to the House until three years have elapsed after the year to which they apply? Would he consider that presenting accounts with such delay is nothing short of contempt for the House and is something that he as Minister should seek to alleviate immediately and ensure that it never happens again?

When the 1976 accounts of the social insurance fund were certified by the Comptroller and Auditor General on 18 June 1979, the accounts for 1977 were submitted immediately for audit on 20 June 1979 and these have not yet been certified.

In view of the unsatisfactory nature of the Minister's reply I propose, with your permission, to raise the question on the Adjournment.

I will communicate with the Deputy.