Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The next one is Kilkenny-Carlow ETB, for which there is a clear audit opinion. Again, it proactively highlights the difficulties relating to internal audit and welcomes an expansion of that function. It is proactive in highlighting the issues so the message is beginning to get out there.

The next item is the Special EU Programmes Body. This is a North-South body which administers EU-funded grant schemes and is jointly audited between the Northern Ireland Audit Office and the Office of the Comptroller and Auditor General. There is a clear audit opinion.

The next item is the Defence Forces canteen board. This supervises and ensures financial control over bars, canteens and officers' and non-commissioned officers' and privates' messes. Turnover in 2017 was €1.8 million. There is a clear audit opinion. We probably wanted something like that in respect of the Garda Síochána College in Templemore over the years. The Army had separate accounts, separate funds and separate reporting whereas-----