Mr. John Swords:

We accepted the audit findings with thanks because they allowed us to improve our process to eliminate the weaknesses within the system. Clearly, there was an issue around the 40/02 report. The audit report stated the 40/02 report had been late and incomplete in that these instances were not reflected in it. We redoubled our efforts and have introduced a training programme that we are rolling out across all appropriate staff. We say "appropriate staff" as we used to do so by grade. We have stopped doing this as staff in many of the grades referenced in the 40/02 report were not actually in charge of expenditure but staff in grades below them. The training is across procurement directives and national financial regulations which incorporate the 40/02 report requirements. In doing this we have trained more than 107 senior managers. We have it on the web as a reference point for them and are continuing to roll it out in quarter 2. By the end of June, we will have completed the training programme across the HSE. It is inclusive of the voluntary hospitals and section 39 bodies which are now part of One Voice for Health which we have also introduced as part of the Government's decision in April 2013 that the public sector will talk with one voice. Specifically in health, One Voice was required to incorporate the voluntary sector and section 39 bodies. It included the TUPE of a private company in the voluntary sector which moved over on 1 January this year. We acknowledge that there was a shortfall which we put down to a lack of communication and awareness of the frameworks in place. Since the report was produced, we have introduced-----