Áine Collins (Cork North West, Fine Gael) | Oireachtas source

I appreciate that. My concern is that it is all being done internally. Mr. Boland is relying on a report coming from internal functions. I appreciate that there might be fantastic people in all of those functions but our job is to ensure that what happened will never happen again. I note that expenditure in regard to institutions is €1.2 billion. It might be worth considering having an external auditor carry out a review at the end of every year to ensure that systems, procedures, governance of systems of finance and their management, and expenditure, be it on expenses or otherwise, are examined and that everything is in line with what is approved by the Department. That is a recommendation.