Mr. Seamus McCarthy:

There is a provision in the 1993 Comptroller and Auditor General (Amendment) Act which allows me to carry out an inspection regarding the accounts, books and records of an entity that receives more than 50% of its income in a year. There are strict limits on that, and even the calculation of that 50% excludes payments regarding the provision of services or goods. In a situation where it arose that I wanted to carry out an investigation, the first thing I would have to establish is whether they received grant funding or funds of that nature.