Ms Josephine Feehily:

The Deputy is absolutely right. I guess the good ones are the important ones. In 89% of cases there were letters of notification to the taxpayer and in 86% there was adequate evidence of the settlement. Those are important ones at the start and the end. As I said in my remarks, we had already come to the view that we had quality issues. We had already published internally draft audit quality guidelines in mid-2012. Those quality guidelines had been reinforced in 2013 by introducing stronger oversight with cases coming randomly to assistant secretaries and also to commissioners, including cases that might have been signed off at those levels. The machine will randomly send a number of them to somebody else for review. We have also connected the quality compliance standards with the performance management system for our staff. We have had two extensive discussions at MAC to reinforce the importance of quality and record keeping and evidence. There is no question but we take the evidence issue very seriously. On the positive side, the evidence in the report and from engagement with the cases ourselves is that the more complex cases are better documented. That is good. It is not all bad news but there is no doubt we have an issue and we are taking it very seriously.