It was with this in mind that under action 114 of the health strategy, I commissioned Prospectus strategy consultants to complete an audit of structures and functions in the health system. In tandem with this, as Senators know, the Minister for Finance commissioned the Brennan commission to deal with financial controls and management systems. The central objective in the terms of reference was to ensure the structures in place were the most appropriate and responsive to meet current and future needs. Other objectives included in the terms of reference were to assess adequacy of governance, integration and responsiveness to identified consumer need. These issues were to be considered against the backdrop of the four principles and goals of the strategy as they related to equity, accountability, quality and people-centredness. At the same time, the Minister for Finance had commissioned an examination of financial management and control systems in the health service. The commission, chaired by Professor Niamh Brennan, focused on financial accountability and management issues but also identified the need for structural reform to support improvements.