It is a requirement of all grant agreements that partners in receipt of Irish Aid funding provide annual audited accounts. With regard to International Organisations such as UN bodies, audit requirements are laid down in international agreements. The Department usually receives audited financial statements from these bodies. In addition, with regard to the UN bodies, the Department receives the reports on internal audit activity that are presented to the executive boards. My Department also has an internal audit function that provides assurance as to the effectiveness of the Department’s governance, risk management and systems of internal control, including for the Irish Aid programme. The internal audit function operates in line with the international standards for internal auditing, and its work is also reviewed by the Department’s independent Audit Committee. While Irish Aid is working in some of the most difficult environments in the world, I am satisfied that the monitoring, evaluation and audit systems which we have in place provide the best assurance that development aid funding is used for the intended objectives.