Catherine Connolly (Galway West, Independent) | Oireachtas source

I am no accountant and I put up my hand to demonstrate my ignorance in regard to accountancy. When I read and re-read, however, I conclude that there seems to be a trend, not just from Console. The effect of Console is still evident on the ground, with organisations on the ground suffering as a result. Employees are also affected, as raised repeatedly at this level.

"Systemic" was the word used. When we look at the sample from the Comptroller and Auditor General and Mr. Flynn's sample, we note the issues are not just once-off. Console was not a once-off. There are serious problems coming back. I refer to simple things. We have been talking about section 38 and section 39. The vast amount of money goes to section 38. There are different governance arrangements for the two, which I understand. I refer to simple things under section 39, such as the chairperson of the organisation or board not coming back with a statement at the end of the year. The high numbers of bank accounts etc. comprise more than just a once-off. Is that not the case?