Mr. Seán Ó Foghlú:

Can I just comment? We also now have SOLAS coming into the mix. I will park the fact that SOLAS has come into the mix for the further education and training funding.

The primary function of that section is to allocate - the teachers are allocated separately - the non-teacher pay to the ETBs. To ensure that the governance arrangements are in place through the internal audit systems and so on, we have just now passed new legislation on the ETBs which has now strengthened the responsibilities in relation to internal audit and we have issued guidance on internal audit to the ETBs arising from that, and we have made a number of changes in relation to the ETB audits arising from a number of findings of this committee and from the work of the Comptroller and Auditor General.