David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Is the issue then that the Accounting Officer, or accountable officer, is saying he cannot answer questions because it would be unconstitutional? That seems to be what he is saying. Mr. McCarthy says he audits the accounts in exactly the same way, signs off on them and gives an opinion. I imagine if there were an issue, there would be exchanges between management in Áras an Uachtaráin and the Comptroller and Auditor General.