John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I have a question for the Comptroller and Auditor General regarding audit standards, which also relates to the point Deputy Eoghan Murphy was making. If, for example, somebody wished to look at an audit standard and that audit standard was to demand how Departments spend their money or how a rate was struck in local government, is that something that is part and parcel of an audit and is it applied to local government, in particular, or the HSE and its branches around the country, whereby they should or can explain in real terms where the money was spent and what value they got for it? That is not part of an audit now.