Mr. Seán Ó Foghlú:

As I said, there are, and as I said here before, I am always concerned about issues relating to governance. As I mentioned previously, there are two higher education institutions whose accounts the Comptroller and Auditor General has signed off on who did not have systems of internal financial review in place. We are in dialogue with the Higher Education Authority about those and the Higher Education Authority is in dialogue with the institutions. There are other more minor but important issues in respect of which we are in dialogue with the Higher Education Authority. Similarly, when we have reports such as letters or concerns from the committee, they go from us to the Higher Education Authority and from the Higher Education Authority to the institutions. The Higher Education Authority would give a view on the response of the institutions and we discuss it with it. At times, we would engage in a combined way with the institutions involved if necessary.