David Cullinane (Waterford, Sinn Fein) | Oireachtas source

That is helpful. I commend the internal audit service on the work done on this audit. I have no difficulty with that.

Page 4 contains the main findings and recommendations. I wish to talk Mr. Kidd through some of these. He may be able to help me to understand some of the issues. Under the main findings and recommendations the reference to priority 1 recommendations includes the recording of hours. It says that some contractors were engaged through Accenture. What does that mean? How were they engaged?