Mr. Tom Boland:

I would like to add, in the context of the code of governance mentioned by Mr. Ó Foghlú, that all institutes of technology are now required to submit to the Higher Education Authority an annual governance statement signed off by the president and the chair of the governing body. One of the elements of that comprehensive statement on a range of governance issues is a statement that they are acting in accordance with approved procedures regarding travel and subsistence expenses, etc. The overall governance structure has been strengthened not just because of that, but as a result of a general evolution in the understanding and knowledge of best governance practices in public sector organisations.