Mr. Seamus McCarthy:

Yes. Sometimes if we find there has been extravagance or waste on a small scale, we will ask the Department to disclose it. In cases where there is a complete loss of value for money, in cases of nugatory expenditure, in cases where money was spent but no value was achieved, or expenditure on credit cards or hospitality being out of the norm, we will ask a client body to disclose it in the financial statements. If it is quite significant and a systemic problem is identified, we will draw it to their attention that they are in breach of procurement guidelines or in breach of value for money expectations. We would suggest to them that they might discuss it in their statement of internal financial control but also outlining there has been a problem and the steps they have taken to address it. If there has been a loss of money, as was the case in the building for the Probation Service in Wolfe Tone Street, we will present a report on cases from which lessons can be learned and lessons that have a wider application than the client organisation.