John Perry (Sligo-North Leitrim, Fine Gael) | Oireachtas source

On the Comptroller and Auditor General's last point, is a code of conduct issued by his office to the universities that come under the National University of Ireland with regard to the financial requirements pertaining to a fiduciary fund and to non-taxpayers' funds that could be ring-fenced and would be outside the taxpayers' remit and separate from the overall budget?