Mr. Feargal Ó Coigligh:

On the dual audit function, as a company under the Companies Acts, Irish Water would be subject to a full audit in the normal fashion that is expected of any company. In recognition of the fact that Irish Water will be 80% funded, and in response to concerns referred to earlier, it has been decided that the Comptroller and Auditor General should also have a dual accounting function. Ms Groarke has been engaged in discussions with the Comptroller and Auditor General. Perhaps she wants to outline a little bit how that works in practice.