Mr. Bernard Gloster:

I do not think there is a quantifiable financial cost by virtue of Benefacts not being there because it was not, of itself, an obligatory thing to be there. It was a good assurance, so there is a loss in that sense. The internal audit functions for Tusla were provided up to this year by the HSE on an outsourced basis from where Tusla came from the HSE. We have just recruited our own direct internal auditor and we will resource that person with a team. There is no doubt but that the nature and complexity of our work, the volume of our funding and the amount we are discharging through third parties such as the community and voluntary sector and the 600 entities I mentioned require us now to reach a threshold of internal audit and assurance that is no longer suitable to have outsourced to the HSE. We are literally this month appointing our own internal auditor.