Mr. Paul O'Toole:

I am joined by my colleagues, Ms Mary Farrelly, head of finance and system governance, and Ms Orla Christle, senior manager, system governance. We are pleased to assist the committee in its consideration of the two

special reports of the Comptroller and Auditor General, namely, the handling of remuneration for certain staff in the University of Limerick and the Institute of Technology Sligo, Special Report No. 103, and Waterford Institute of Technology - development and disposal of intellectual property in FeedHenry, Special Report No. 104. As I understand the committee is considering these reports separately, I can provide this opening statement in two parts at its discretion. I will deal with the University of Limerick this morning.