Seán Fleming (Laois, Fianna Fail) | Oireachtas source

There are also issues in respect of procurement non-compliance. This is occurring across the board. It is being highlighted by ETBs. The need for internal audit has been recognised in that sector.

The next item is the Educational Research Centre, which receives a clear audit opinion. Attention is drawn to the recognition of deferred pensions. It is a new organisation in its second year of existence. It has not yet formally adopted a code of practice of governance and the board did not carry out a review of the effectiveness of internal systems of internal control. We will note that.