David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Below the rankings it states that where recommendations may have systemic national or regional implications the rankings are shown as high, medium or low. All of the findings were ranked as high. It continues to define systemic as where particular audit findings of a serious nature may, in the opinion of the auditors, be replicated elsewhere in the HSE. It continues to state that all the findings in the audit have a high rating and many have national implications for the HSE.

The internal audit commissioned by the HSE found that systemic failures potentially could be replicated in the HSE. It is acknowledging there were systemic failings. It states that it has national implications for the HSE although Mr. O'Brien says something else and does not accept that. For many people this could be seen as the tip of the iceberg in respect of a lack of controls.

Mr. O'Brien cannot sit there with all seriousness when dealing with a report that has 60 findings into an organisation that is partly funded by the HSE. Mr. O'Brien signs the cheques as the Accounting Officer. There are clear failings both ways. All those failings are of a high ranking. All show systemic problems and failures within the organisation, and the relationship of that organisation with the HSE, for which Mr. O'Brien is responsible, yet he says there were no failings on the part of his organisation.

In terms of page 34, the rankings and what it says in terms of the internal audit, can Mr. O'Brien first comment on that?