Mr. Seamus McCarthy:

In fairness, the audit committees of the ETBs themselves are saying that they have inadequate resources for internal audit purposes. They feel that the service is inadequate.

Last year, for the 2017 accounts, many more of the ETBs raised this as a problem. Some of them may have felt that they had an increase in resourcing in 2018 and that perhaps improvement has come about in their assessment.