Seán Fleming (Laois, Fianna Fail) | Oireachtas source

I want to ask the Comptroller and Auditor General a question on the terms of reference. In the course of the audit by the Comptroller and Auditor General of the Kildare and Wicklow ETB's financial statement 2015, which is ongoing, the Comptroller brought a number of issues to the attention of the Department of Education and Skills. Perhaps he could explain it to me. When the Comptroller and Auditor General is carrying out an audit of the Kildare and Wicklow ETB, surely that is his point of communication where, if he is not happy, he communicates that to it and issues his report as he sees fit? Is it normal when he is carrying out an audit of an organisation, and we not seen great examples of oversight from the Department, that he would go to the Department during the course of his audit that he says is ongoing? Perhaps that mechanism could be explained to all of us because this initiated the process of an audit. Why did he not complete and call the audit as he saw it? Does the witness understand our question?