Mr. Seamus McCarthy:

In respect of No. 4.1, regarding the Sustainable Energy Authority of Ireland, it is a clear audit opinion, but I draw attention to disclosure in the statement on internal financial control regarding the progress being made by the authority in investigating irregularities in respect of certain claims made under the better energy homes grant scheme. It also sets out the steps being taken by the authority in response to that.

The only other point to draw attention to is the financial statements of Kilkenny and Carlow Education and Training Board and Cork Education and Training Board. These would be the first financial statements of those education and training boards and I am drawing attention to disclosure by the boards in both cases - that they did not perform a review of the effectiveness of the system of internal control, as required in the code of practice for the governance of VECs. A new code of practice specifically for new education and training boards has been drafted and will be effective in respect of 2015 but there was some laxity around the review of the system of control in the context of the establishment of the new education and training boards.