Mr. Seán Ó Foghlú:

To the Comptroller and Auditor General and to the Department. They have to make all of those returns and they are the ones who have the primary responsibility. We cannot police them but we have to assist them. The main assistance that we would have is by the putting in place of the shared service in terms of the internal audit system and we have improved that as a result of the findings that we have had in place, and we have improved it further in the legislation.

In parallel with that then, we would have an overview of the accounts as they come in. That is not a detailed analysis. It is the responsibility of the ETBs themselves. They have to report to us as issues come up in their internal audits. They report those to us and we discuss those with them.