Mr. Graham Doyle:

The focus of the internal audit unit is providing assurance for me as Accounting Officer on how we spend funds which is ultimately audited by the Comptroller and Auditor General and accounted for by me to the Committee of Public Accounts. The overall programme spend of the Department includes allocations of funding to particular agencies. We do not grant money to commercial agencies, of which there are 24, including the Dublin Airport Authority. Where a public service obligation payment is made, for example, to CIE, it is made under a service level agreement and contract with the National Transport Authority, rather than directly by the Department. The internal audit unit provides me as Accounting officer and the management board with a level of assurance on the Department's overall management of the moneys. It also audits our corporate governance arrangements and how we interact with the agencies. There is also periodically an external review of this area and where recommendations have been made, they have been taken on board. The internal audit unit does not audit the National Transport Authority, the non-commercial agencies or any of the other agencies involved. They are subject to separate audit procedures.