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

There is no provision in place under which the director of the National Gallery of Ireland must repay moneys if his vouched expenses fall short of the up-front payment of €40,000 made to him in 2012. We have made three recommendations. This is another example of a process involving a Department and an agency that was too loose. It is a straightforward matter.