The report of the working group on the accountability of Secretaries General and accounting officers, the Mullarkey report, recommends, inter alia, that my Department provide guidance on risk management for Departments and Government offices. My Department has produced such guidance in consultation with Departments and offices and has issued it to them. The guidance is currently being printed and the printed version is expected to be available shortly. As requested by the Deputy, when the printed version is available we will arrange to have copies placed in the Oireachtas library and sent to him. The guidance will also be put on the Department’s website, www.finance.gov.ie