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

I accept Mr. McCarthy's point, particularly in relation to the individual involved. He mentioned what I consider to be the weakness here. Each Secretary General is there to administer his or her Department to ensure the appropriate processes and balances are in place. Looking back, it seems that things were allowed to happen. No proper procedures were in place and no reporting system was in place right up to Department management level and the meetings held in each Department. That is a reflection on the Secretary General. Is it acceptable for organisations to use the phrase "on the basis of information available"? Is it not the business of competent, reputable organisations, particularly in an audit, to go behind that statement and check the information?