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

It goes back to the point made by Deputy Collins. Are they trained at all? Most of the standard small businesses throughout the country would know their obligations in relation to VAT. It is only in the big area of transactions that it becomes technical and where these questions arise. One wonders whether one is included or excluded in terms of paying VAT. However, the university is providing education to future business and community leaders. Is it not just staggering that what has been described would happen and that it would just be passed over? Who conducts the audit and could I have a little more detail on what happened on the question of VAT? One gets fed up listening every Thursday to the excuse that it was an error. Usually, it is said that it is a systems failure or that it is systemic. It is never Joe Bloggs or Mary Bloggs; it is always somebody else's fault. I am not asking Mr. McCarthy to pin down a person but who in the college conducts the audit. What system has the college in place? Now that this has been flagged, how does Mr. McCarthy feel about the fact that next year, he could be doing exactly the same thing?