Mr. Paul Reid:

If I could add one brief point, I might return to what Ms McGirr outlined in regard to the process and oversight in order to reassure the committee. What is different since 2019 is that the HSE has a board in place and there is an audit and risk committee, which meets monthly, oversees all expenditure and risks and makes certain approvals for certain delegations to spend. It is quite a thorough process. Along with that, quite a thorough process of internal financial management controls has been put in place across the organisation, which I oversee as CEO. As outlined by Ms McGirr, there are also various other channels between us, the Department of Health and the Department of Public Expenditure and Reform. There is much enhanced and strengthened oversight since the placement of a new board within the HSE and the focus we now put on finance. Nevertheless, we appreciate some of the frustrations regarding the financial system.