Mr. Seamus McCarthy:

On these sums, as Dr. Smith has explained we certainly have analysed that in great detail and we concur there is not a problem in respect of the figures. Obviously, there is a problem with regard to the quality of records, both with the elapse of time and regarding the manner in which information was kept. The Office of Health Management was not audited by my office but was audited privately, as Dr. Smith has indicated. As far as we have been able to establish, there are no extant audited accounts for 2002 or 2003 for the OHM. The records effectively have disappeared. Having said that, however, from the pieces of information we do have, I would be satisfied there is not a substantial amount of money that is in doubt as to whether it was used by a public body for an appropriate purpose. All the detail given by Dr. Smith is repeated in paragraph 2.5 and appendix C of my report.