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

Yes, that is surely the principle of it. An employer in the private sector will say how the business must be done and if that does not happen, the boss will not be too happy and will probably fire the employee in question. However, that does not seem to happen within Departments. In fact, nobody even gets sanctioned. When we raise this issue, we get all the spiel about doing what one can and so on. In the third level sector, people are simply saying they will not use the threshold of €25,000 and will instead use one of, say, €60,000. Until someone decides to deal with that issue, Mr. McCarthy will continue to have these notes on the different audits that come before us.