Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

Any particular body or Department that is audited by the Comptroller and Auditor General is responsible to the Committee of Public Accounts. Such bodies have an obligation to respond to us because the committee has the power to send for papers or, in other words, to request papers and documents. I count it as a breach of the Civil Service code if they do not respond.