Mr. Seán Ó Foghlú:

We have made significant changes over that period of time. The code of practice for State bodies, which is now in place for the institutes of technology, is the most significant change. There is enhanced co-ordination among the internal audits of the various institutions. The institutes commonly outsource those audits and collectively learn lessons from them. Those are two of the key elements. As we discussed last October, we now have a memorandum of understanding with the Higher Education Authority which sets out our respective responsibilities.