Mr. Feargal Ó Coigligh:

The Deputy will find there are certain unique features that relate to and will continue to relate to Irish Water. It will be a company under the Companies Acts and will come under the full regime that governs companies under those Acts, which I do not believe provide for Accounting Officers. It is not a position that a company would have, but given that Irish Water is largely publicly funded and in response to concerns raised in this committee over the years, the Government has decided the Comptroller and Auditor General should be given a dual accounting role. There is double accounting oversight of Irish Water, but as a company it will not have an Accounting Officer. Is there anything Ms Groarke would add to that?