Under the Code of Practice for the Governance of State Bodies each commercial State body should publish (or where publication is not required, submit to the Government ) its annual report and accounts not later than four months after the end of the relevant financial year. CIE audited financial statements for 2014 , which are the consolidated accounts for CIE including Bus Eireann activities, were received in my Department on 30th April 2015.
Following subsequent submission of the CIE audited financial statements to Government, the CIE accounts and Bus Eireann accounts were laid before the Houses of the Oireachtas on 26th May and 29th May respectively.
Bus Eireann's finances had no bearing on the publication timetable.