Mr. Seamus McCarthy:

Yes. We will of course co-operate with the special investigation. Any material we have, we will make available to the special investigator. He may decide to widen the focus and examine further procurements and so on within the education and training board. I imagine he will be reporting some of that material. I am unsure exactly what his focus will be, whether it will be a governance or audit focus.

The only vehicle I have to report is when the audit is completed. At that stage I can attach a report to the audit report. That is the only way I can report this, but I cannot report unless I have a set of financial statements approved by the education and training board. The board is not in a position currently to present those financial statements.