Mr. Seán Ó Foghlú:

In 2015 I think. One of the things we have been trying to do is to have consistent and coherent approaches to governance across the sets of agencies that we have. I think that is very important to have coherent work whether it is on codes of practice with our national agencies, with the ETBs or with the higher education institutions. The concept of the rolling review, that the HEA would have initiated on procurement, would have been discussed at this group and came out of the work of that group and we will be having further rolling reviews arising from that.

We rely on a number of different mechanisms across our expenditure range for the ETB sector. We get monthly returns on the schools' expenditure. We get quarterly returns on staffing. We relate the quarterly returns to the monthly returns so that we are aware of where things are at. We have a range of arrangements which SOLAS has in place which relates to the further education and training spend. Then we also have sets of arrangements on capital projects, whether they are major or more minor capital projects, with different arrangements for ensuring that we understand and there is sign-off before money is allocated.