Mr. Seamus McCarthy:

In regard to the 2017 accounts, a lot of the ETBs are drawing attention to the difficulties around the financial management systems and the inadequacy of internal audit resources. Looking at the compiled accounts, the scale of absence in regard to internal audit was way under what is required for a sector on that scale and with that level of complexity. As the Chairman said, it is good to have that type of information at a co-ordinated level. As can be noted from the financial statements, one of the ETBs has recently submitted for 2017, in which, again, it draws attention to the same points.