Alan Farrell (Dublin Fingal, Fine Gael) | Oireachtas source

I welcome Dr. Love and congratulate him on his appointment. I thank the Comptroller and Auditor General and his team for their work on these audits.

I will start with the Comptroller and Auditor General, for whom I have a couple of questions on delays in the production of audits, particularly as regards Waterford and three universities - DCU, UCC and NUIG. Dr. Love mentioned that these delays were "attributed to circumstances and accounting issues unique to the higher education sector." Does Mr. McCarthy wish to offer a view on this?