Dr. Fergal Lynch:

The instances of fraud or alleged fraud have been very low. The number of instances where there were allegations of fraud have been low indeed. I would distinguish very clearly between a failure to comply with over-claims or claiming for more hours than the children attended, and a fraud that involved people taking the money for their own use, which is in a very different space. I am not justifying the system but it was a very belt and braces and basic system that operated for a number of years.