Dr. Geraldine Smith:

It is not specifically stated that the section 38 agencies must comply with the code of practice for State bodies, rather it is stated that they must endeavour to deal with the HSE at all times in accordance with the code of governance of the executive. Our code of governance is based on the code of practice for the governance of State bodies 2009. Further to what the Comptroller and Auditor General stated in terms of external auditors, as I mentioned, these agencies, because they are independent agencies with their own boards and so on, must provide the HSE with external audited accounts. Those external auditors, as part of a standard external audit process, would review salaries authorisations in order for them to give a true and fair view on the state of the accounts. This is what the HSE would rely on as the first line of defence.