Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Is the HEA or the Department responsible? Is the number of subsidiary companies five or seven? The diverse campus services, DCS, operate through five subsidiaries. Would the institute have required prior approval from the HEA or the Department to proceed with establishing them on day 1? Mr. Quigley's report mentions that the structure is unique. It reads: "The relationship that exists between WIT and the companies providing campus services to it is unique in the Institute of Technology sector". Companies that were legally a part of WIT were not subject to scrutiny by the Comptroller and Auditor General. Would the institute have been required to seek the approval of the HEA or the Department prior to their establishment?

Clearly, this structure did not provide proper accountability. Companies had large cash balances for a period, although these have subsequently been depleted. Amalgamation is now under way, but how did those companies come to be set up in the first place?