Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Next is Mayo, Sligo and Leitrim ETB's 2014 and 2015 accounts, in respect of which there was a qualified audit opinion for both periods audited on the basis that the board did not keep adequate accounting records. In particular, the accounting records maintained were not sufficient to facilitate the preparation of financial statements in a timely manner and in the form required or to enable the financial statements to be readily and properly audited. Attention is also drawn to the statements on internal controls, which disclose control weaknesses in respect of human resource systems, procurement and the documentation of procedures and recording of risks. In addition, the audit committee did not meet in the 18 month period in 2013-14, a new committee was only appointed in May 2015, the finance committee only met once in each period, and there was no review by the board of the effectiveness of the system of internal control for the period. We obviously have to write to the chairman of the board, given that-----