Mr. Kieran Mulvey:

If I may return to a question asked by Deputy Catherine Murphy and the Chairman, we will not restore funding until we have an audited set of accounts. It is as simple as that. The imperative is upon the FAI to meet its obligations, either under company law, the code of governance or its grant funding. I want to make that clear.

It would be enormously helpful to Sport Ireland, in moving this forward, to know when the investigation by the Office of the Director Corporate Enforcement has been completed. That is essential. It is the primary investigative element that has been undertaken. We can have all the forensic audits but unless the ODCE can give the FAI a clean bill of health, we will continue to wait. I urge it here to move that forward as expeditiously and rapidly as possible. We cannot do anything until we have that report.

On the governance review and Mr. Horan's contribution, the most salient point about the governance review report is everything the FAI did not have in place. All of this must now be put in place. It did not exist or where an element of it existed, it was never observed. The governance report is changing the FAI, its culture, structure and operational arrangements. It is separating the management of football from the management of business, both of which got conjoined in the past and created problems with the League of Ireland, the international team and funding. As Mr. Treacy said, these are pieces that are coming together over a period of time. This is enormous, earthquake-type change within the FAI. It knows what it needs to do to have Government confidence and funding and Sport Ireland funding restored and it has to do it.