Seán Fleming (Laois, Fianna Fail)
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The official position as laid down - and not by me, I am just outlining it - is that the only person answerable to this committee is the Accounting Officer. No one else is accountable. An Accounting Officer is free to come on his or her own if he or she so chooses. Regularly, they bring officials with them to assist the progress of the meeting but that is at the behest of the Accounting Officer. No official below the grade of Accounting Officer is obliged to appear at the Committee of Public Accounts.