Mr. Seán Ó Foghlú:

I am confident that a return will be made. Partly as a result of engagement with the Comptroller and Auditor General and with this committee, we have put in place very coherent and co-ordinated arrangements to be aware of where exactly everybody is at in completing their accounts and to look at their accounts when they come in and the issues that are coming up to engage with them to support the internal audit service of the ETBs. There is a huge amount of co-ordinated activity under way to ensure we are learning lessons in every way about both the processing and preparation of the accounts and, indeed the issues that come up in the accounts, whether they are sectoral or individual.