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

That is a little bit too late, Mr. Owens. It is not the fact that a new ETB was put in place. It is the fact that the old VEC allowed this to go on. That is what is at issue in this report. Mr. Ó Foghlú was not in the Department at the time, but perhaps he can tell us what the role of the audit committee or the VEC was? Where did they report to?