Ms Josephine Feehily:

To be clear, I have absolutely no issue with the description the Deputy has conveyed of the Comptroller and Auditor General's job. He drew attention to the statute and he is absolutely right. I am simply explaining that in our day-to-day job, from time to time, our officers make judgment calls and in the context of our overall care and management powers I am reasonably comfortable with that. I would not be comfortable if the numbers were reversed. I am comfortable that from time to time officers make judgment calls. We have a strong approval process in place that they must come through. They are not free to make it on their own. I will certainly note it and maybe draw the Department of Finance's attention to the Deputy's point about the Act.