Mr. Seamus McCarthy:

Prior to 2014, the guardian ad litemservice was buried in the HSE accounts so the amount of expenditure in earlier years was, first, harder to see because it was not even coded as a separate service. It was distributed throughout the country. When we started to look at Tusla, we identified this line of expenditure and then we wanted to look at the controls that were in place around the expenditure. We did make recommendations in 2015 but they were in the form of points in a letter to the management of Tusla, which it acted on.