I propose to take Questions Nos. 103 and 114 together.
Following a tender process, my Department has recently appointed Contractors Administration Services (CAS) to conduct random audits on school building projects to verify compliance with the relevant Pay and Conditions clauses in the Public Works Contracts. In addition to random audits, CAS will be requested to carry out detailed audits of employment records on a number of projects. Should irregularities be uncovered in terms of non-compliance with relevant pay and condition clauses, enforcement and prosecution falls under the remit of NERA. My Department will liaise with NERA on the progress of the random audits by CAS and will report any discrepancies found to it. If an audit uncovers any other matters of concern regarding tax compliance or social welfare fraud, such matters will be referred to either the Revenue Commissioners and/or the Department of Social Protection as appropriate.