Mr. John Conlon:

As a new Accounting Officer for the OPW, I am concerned about the way this arose and I fully acknowledge that it highlights control weaknesses. These are being addressed. My predecessor initiated a number of measures designed to improve the control environment and I will build on these. Our internal audit unit is completing a review of the circumstances that gave rise to both the payment and the refund, which has been received. At the moment, we are engaging in legal correspondence with the legal representative of the relevant manager. Once that correspondence is finalised, I hope to be in a position to have the report finalised.