Mr. Ted Owens:

In terms of the eligibility of students, we have admitted that there were control weaknesses. We have put that matter right. We agree that ministerial approval was needed for leases on property. We have regularised that situation. As to legal costs, we were one of the first ETBs to tender for legal services and we have a good commercial service in operation. Regarding the Omar B, there are no storage costs at this stage and the Omar B is not costing the ETB any longer.

As to Revenue settlements, we have tried everything to ensure that we are fully tax compliant. We have provided training for staff and reviewed our controls and procedures. I am confident that Cork ETB has taken steps to address the issues that were highlighted in the report.