Mr. Seamus McCarthy:

Perhaps I should mention that I am finishing a report on the financial management of ETBs and the systems in place for their financial management at the moment. It is using a model that we developed generally for use in the public sector. We have trialled it in the ETB sector and there are learning points there. There is no doubt that from the time of their amalgamation, there were different accounting systems and record-keeping systems in the different ETBs and some of them are still operating two and three separate financial reporting systems. They are having difficulties and there are legacy problems there.

The procurement problems are probably lessening. A more structured approach to procurement is being put in place and it is something that they can definitely do within individual ETBs. For something like an accounting system, ETBs are moving towards a shared services model where they will all be using a similar system within their jurisdictions.

There is quite a lot to be done in the sector because it was a radical restructuring and six years on, they are still in the process of putting the required systems in place. I have drawn attention, because the ETBs have also done so, to the problems with ICT networks and the adequacy of the available internal audit service. Improvements are happening but they are happening slowly.