John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I understand that. However, surely at some stage someone looking at governance within the institute would have come up with a query on, for example, the president's office and how it reports its cost centre. It is referred to as a cost centre there. That cost centre is called the president's office but I have noticed that within that there is all kinds of promotional material going on, such as efforts to get university status. That has nothing to do with the president himself - it concerns the college's wish to pursue a particular agenda on university status. Those costs are not necessarily the president's; they are those of the institute, yet during the audit no one seems to have separated out what was solely in the president's office. It seems to me that quite a lot of the expenditure and some of the income was dumped into the office of the president when in fact it should probably have come under some other heading entitled "university promotion" or "university status".