Cormac Devlin (Dún Laoghaire, Fianna Fail) | Oireachtas source

I thank the witnesses. As it happens, for the 2020 financial statements we engaged in May 2022 and I was the first speaker in that engagement, too. Some interesting questions were asked then and some interesting answers given at that point. It appears we are still none the wiser from both opening statements from UL. We are not through it. There still seem to be more questions than answers. Today will be important for us to try to get to the bottom of where things are at. I will start with what the Comptroller and Auditor General said in his opening statement around note 25 and the non-disclosure of the acquisition costs. How did that come about? How was it discovered by his office in the auditing of the accounts?