Mr. Seamus McCarthy:

They are the items I just mentioned for the Deputy. It is significant. A board is entitled to know at all times, and should be able to know at all times, what the financial position is, how much has been spent and what the trading position is for the year. Some of these matters were identified as needing to be recognised in 2023 and 2024. They will not necessarily be recurring items. It is already in a significant financial deficit position. To have deficits of €8 million two years in a row is quite significant. It is engaging with the Higher Education Authority in relation to its financial management. I would expect that we will not be seeing a repetition of these matters and that the performance in relation to the 2024-25 period of account will be significantly better.