Mr. Seamus McCarthy:

A distinction needs to be drawn between the financial statements and the statement on internal financial control. The latter is not part of the financial statements and the audit opinion relates just to the financial statements. By exception, if I find that there are matters that would be of interest to the committee, I will draw attention to those. There is not a contradiction between the two. The financial statements give a true and fair view of the agency's financial situation in the year of account.