Mr. Stephen Mulvany:

The typical issues, which the Comptroller and Auditor General had also noted previously, are around financial controls, governance issues, in some cases lack of internal audit, and things like bank accounts and credit cards. That is what prompted the HSE's compliance unit to write twice to the chairs of all the section 38 organisations and to the larger section 39 bodies around those issues, as the director general said at the start, and share those learnings so that the wider system had an opportunity to begin addressing those issues under their own governance.