David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I welcome Mr. O'Brien and the large team accompanying him. I will allow him to answer the questions. I understand, as the previous speaker did, the difference between section 38 and section 39 funding. Hopefully, we will not need to repeat that as we want to get the best use of the time we have.

I find Mr. O'Brien's opening statement extraordinary. The answers to the questions put so far are also extraordinary. I refer to answers on the sequence of events that led to the internal audit in the first place, including the value-for-money issue relating to money spent by the HSE - Mr. O'Brien is the Accounting Officer for the HSE in respect of Console - and also the checks and balances, and controls and potential failings within the HSE.

Mr. O'Brien has said that he does not accept there were failings within the HSE and that as far as he is concerned, the failings were all on Console's side. We know there were failings in respect of Console. We have an internal audit report with 60 findings. Page 34 of that report ranks the findings as high, medium or low. Is Mr. O'Brien familiar with that?