Mr. Seamus McCarthy:

Almost all bodies have a clear audit opinion because that points to the financial information presented and whether it gives a true and fair view or accurately represents the transactions in the year. If there are other areas of concern to which we want to draw attention, we include what is called an "emphasis of matter" whereby we draw to the attention of the committee matters of which we are aware involving a public or committee concern so that the members are aware that it has arisen. There are other lower level issues we raise with a Department or agency in management letters where there might be a weakness of control and so on. If there is a breach of controls, we will generally bring that to the attention of the committee so that members are aware of ongoing or recurring issues.