Mr. Tony O'Brien:

Interestingly, the information provided to the audit process by the section 38 organisations has turned out to be open and full information. We have differed on the interpretation of whether the information means they are in compliance. We have not really had any failure to disclose, other than in the case of a few genuinely marginal issues. We are going through a validation process with respect to the section 39 organisations. As this committee is aware from various reports that have been before it, the internal audit service in the HSE is quite sophisticated. Section 39 organisations are likely to be sampled in relation to the accuracy of the information they supply to us. We have the ability to do that under our service level arrangement. Our internal audit service will be deployed in the section 39 space as part of this ongoing process.