Mr. Seán Ó Foghlú:

It is not just a technical matter of double checking the accounts. There are matters on which we must engage with the HEA or the institutions. It is not a quick examination of the accounts. The Department and the HEA are carrying out our roles in this regard. I agree with the Chair's point that we need to get the accounts to the Comptroller and Auditor General as quickly as possible for audit and then publish them following oversight by the Department and the HEA. However, we must take our role in that process very seriously. It is not a box ticking exercise or a very quick examination. There are regularly matters on which we must seek clarification from the institutions involved.