Mr. Seán Ó Foghlú:

We agree with the need. The Deputy should not criticise us for improving our relationships and accountability relationships. These things are developing over time. To be fair to the Department of Public Expenditure and Reform, it is considering trying to develop a standard template for these sorts of relationships. We are slightly ahead of the curve on this matter with the HEA. As the various accountability mechanisms evolve - the work of this committee and the Comptroller and Auditor General is very helpful in that regard - and as we consider addendums to existing codes of practice and articulating relationships more formally, we will always be adding on the accountability mechanisms.

We would not say that we did not have an understood relationship prior to when the MOU was signed, but that this copperfastens it formally.