Mr. Seán Ó Foghlú:

Yes, that is the aim. When we examined the governance framework, we and the HEA identified the issues of institutions signing off and the cascade upwards were not satisfactory in ensuring compliance with, among other aspects, procurement. We worked with the Comptroller and Auditor General to put a better system in place for conveying information, including regular meetings with the HEA, so that we are not waiting for the accounts. When the Comptroller and Auditor General learns of something, the HEA can pick up on it and engage. Even with that, we believed that we needed something else. We have identified the potential for rolling reviews in terms of governance, with procurement as the first priority. The aim is that the rolling review will identify issues that arise and give institutions the opportunity to respond and ensure that they have the new arrangements in place. It is another mechanism to help ensure that they comply fully.