Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

That is fine. I get that. I have two other questions. I appreciate there is a significance in bringing Irish Water under the control of the Office of the Comptroller and Auditor General. One worry I have in this regard is that, as Mr. Ó Coigligh will be aware, the Comptroller and Auditor General does look-back studies. The value of having an Accounting Officer from Irish Water presenting to the Committee of Public Accounts, though, is that it would be possible to get full visibility of its financing in real time. What aspects of Irish Water's financing or funding may not be covered by the Secretary General of the Department coming into the Committee of Public Accounts as the Accounting Officer? What bit could be obscured or only be visible in a look-back study?