Mr. Seán Quigley:

The issue has been well rehearsed over many years. We have an opinion from the Attorney General, which is in legislation, to the effect that the role of the Comptroller and Auditor General does not include the audit of court funds. Insofar as I account for what I do, it is in respect of the infrastructure we have put in place to manage the funds. Ultimately, they are not subject to audit by the Comptroller and Auditor General. That restricts the role of the Comptroller and Auditor General to audit the funds. Insofar as I have been, hopefully, of some help to the committee over the years, it is to explain how the role has been discharged to support the Judiciary.