Mr. Seamus McCarthy:

That would be the prudent thing to do. If you identified that there has been some breach, you would look to improve your vetting procedures or whatever, and do that immediately when the matter is passed on to An Garda Síochána for prosecution, or at least investigation.

Let me move on to the education sector. No. 41 concerns Dún Laoghaire Institute of Art, Design + Technology. In this case, the accounting period is 2021–22. The institute received a clear audit opinion.

No. 42 is the University of Limerick and the accounts are for 2021–22. It received a clear audit opinion.

No. 43 is the National University of Ireland, and the accounts are for the calendar year 2022. It received a clear audit opinion.

No. 44 is SOLAS, and the accounts are for 2022. It received a clear audit opinion.

No. 45 is Munster Technological University, which is a new body. This is its first period of account. The accounts cover the eight-month period from 1 January to 31 August 2021. It received a clear audit opinion. However, attention is drawn to the disclosure of a material level of non-compliance with procurement rules. In this case, the figure is about €1.66 million.