The issues that have emerged in relation to past spending by the Office of the President in Waterford Institute of Technology are of serious concern. It is incumbent on all public sector organisations to ensure that public funds are expended in an appropriate manner. An external review commissioned by Waterford Institute of Technology to ascertain the extent of spending by the Office of the President is nearing completion, and I understand that the Higher Education Authority hope to receive that report shortly. I have also asked my Department, in consultation with the Higher Education Authority, to consider what further steps may need to be taken and I await that advice.