Mr. Pat Healy:

Many organisations throughout the country, including St. Michael's House, the COPE Foundation and the Brothers of Charity, carry out fund-raising in respect of refurbishments, extensions and works of that nature, This would form part of the accounts in many cases. The issue identified by Deputy Shane Ross and the committee in general is that a more forensic analysis of the accounts may have highlighted this. Under the procedures which obtained in 2009, accounts were reviewed principally to see if the funding we provided was reflected in them and to establish that it was a going concern. In addition, the auditor's notes were required. If there had been a more forensic analysis of the accounts, clearly it might have identified what has emerged. That is what will happen in the future.