Mr. Seán Ó Foghlú:

We do not think that is sufficient. We are looking further at the nature and the role of the Department and the authority in the context of the new performance framework we have put in place. We are at the final stages of a service level agreement with the authority in that regard. As a final part of that, having regard to the sorts of issues that have arisen in the Comptroller and Auditor General's report and at this committee, the Higher Education Authority is currently preparing advice for us on accountability issues. We hope to agree a revised accountability framework with the authority for the higher education sector in the near future.