Mr. Seán Ó Foghlú:

That is one of the reasons we have reviewed and updated the ETB legislation. On the Chairman’s advice, we put in place arrangements. We get the same letters as the committee. We met at least one individual who had concerns about what was happening in an ETB. We would have listened to what they had to say and have required that there be an external chair of an internal audit committee, for example. Thus, responsibility is being taken.

The key issue is to ensure the ETBs have best-practice procedures in place so they can take ownership and make decisions themselves. Thus, there can be no way in which they can avoid considering the issues, and they can inform us as they proceed.

There is an opportunity for the Comptroller and Auditor General to raise issues and for us to take action in that regard. We are told of the major issues that arise in the internal audit reports. That is part of the requirements of the work of the VSSU.