Mr. Seán Ó Foghlú:

Primary oversight of the institutes of technology is within their own structures. They have their requirements in relation to the code of governance. They have to have a system of internal financial control and sign off on that. They have a shared service in relation to an internal audit service. Arising from that internal audit, there are common messages and approaches which can then be communicated to all of them. The HEA is now the primary body that works with the institutes of technology. It examines the accounts and raises issues. Even as late as this week, the HSE has written to the institutes of technology about whistleblowing, for example, and it has asked them to ensure that they put arrangements in place to deal with any issues that may arise prior to the completion of the legislation currently going through the Houses.

The HEA is the primary body in working with the institutes of technology and we work with it.