Mr. Paul Reid:

The Deputy is correct about the wider set of controls. There are 2,100 organisations, with a €5.4 billion overall spend. We put in place a range of controls. We have completed about 158 internal audits on section 38 and 39 organisations over the past few years. There would be a range of consistent issues coming through that we would put particular focus on relating to governance, delegations, income controls, travel and subsistence.

The controls that we put in place are largely set out in the section 38 and 39 agreements. They range from service agreements with those organisations which spend above €250,000 to grant-aid agreements for those which spend less than €250,000. Those organisations which receive grants of over €3 million have an annual compliance statement. There is a range of controls relating to reviews. As I mentioned in our opening statement, we have our compliance unit and we resource compliance support teams in our CHOs all across the country. We have a range of governance and oversight devices to protect the funding of the State but, inevitably, issues have arisen and some consistent issues have arisen as part of some audits. That is our overall oversight.