Mr. Pat Colgan:

We have a register of suspected fraud and whistleblowing incidents which would be put in front of our own audit and risk committee. We are not talking about very large numbers. We could be talking about a dozen or so over the past number of years. We have some people in our organisation who have been trained as independent investigators up to criminal evidence standard. When we get a whistleblower incident, they immediately take control of the file. They look at it independently, separate from anybody who may have had any other involvement in it, and report back directly to me. We would also immediately notify any other key stakeholders who might be involved in this. We would alert them as to the potential fraud or whatever the case may be. If necessary, we would also alert the Garda and the PSNI in relation to a potential fraud or whatever. We would then carry out our investigation into the case, make our determination in relation to it and produce a report to be put on file.