Mr. Seamus McCarthy:

The secretary and director of audit is the Accounting Officer.

He produces the accounts. It is a Vote account. I am technically the auditor of the Vote account but it is done for us. I outsource and, therefore, Mazars are the auditors of my office. They carry out the audit, they certify the financial statements and a set of accrual accounts and then when I present the appropriation account, I put my own certificate on it because I am satisfied that they are carrying out on my behalf a thorough audit of my office.