Before I commence my question, I join with the Taoiseach in offering our sympathies to the French people on the appalling fire that destroyed Notre Dame Cathedral yesterday evening. The cathedral belongs to the French people, but in many ways it belongs to the world. Many Members have experienced the joy of visiting it. Our sympathy and support go to the French people on the damage to such a wonderful, historic and iconic piece of architecture.

In recent weeks, the country has been dismayed by the unfolding saga at the Football Association of Ireland, FAI. Thousands of people of all ages, from schoolboy and schoolgirl level through to senior adult level, participate in FAI-run sports and soccer. Many participate by organising, mentoring or volunteering or by celebrating the game of football. Many people on the ground are extremely angry at the current state of affairs. The appearance last week before the Oireachtas Joint Committee on Transport, Tourism and Sport by the FAI was farcical on one level. However, it was effective on another because, although there was much obfuscation and a straightforward refusal to be open with the committee, the court of public opinion did not take too kindly to that. The Irish people saw that they, through their public representatives, were being denied an open and straightforward explanation in regard to the specific matter of a loan of €100,000 to the association by its former chief executive officer. Wider issues of governance and capacity within the FAI emerged from the revelations around that transaction. Essentially, in refusing to be open with the committee, the FAI and its former CEO were refusing to be open with the Irish people.

State support of soccer is substantial, totalling more than €50 million in the past decade. That support has rightly been withdrawn. It can only be restored when we have full, proper corporate governance and, critically, given the impact of the organisation and the number of people who depend on its being properly and effectively run, the commissioning by the Department of Transport, Tourism and Sport, through Sport Ireland, of a truly independent forensic audit of the finances of the Football Association of Ireland.

Until this happens, the funding cannot be restored. We had the Genesis report well over a decade ago. Its recommendations were not followed through on, and questions remain as to why this is the case. This is now an opportunity to clean up once and for all and to give full transparency to the affairs of the association.

We learned at lunchtime that Deloitte has submitted a H4 form to the Companies Registration Office, CRO, stating that the FAI has been in breach of sections 281 and 282 of the Companies Act. The implications of this are that transactions may have occurred that were not brought to the attention of the auditors or of which they had no knowledge. Corporate governance expert Niamh Brennan said at lunchtime that it does not get any more serious than this. Failing to keep proper accounting records is indeed-----

I thank the Deputy. His time is up.

-----very serious. I therefore ask that the Government ensure that such a forensic audit of the FAI's finances be organised and that the opportunity is taken to ensure restoration of proper corporate governance and a new era for the Football Association of Ireland arising out of this sorry saga.

I also offer my sympathies to the people of Paris and of France and indeed to all Catholics around the world following the devastating fire which destroyed Notre-Dame Cathedral yesterday. For almost 700 years the iconic cathedral has survived war, rebellions and revolutions, and it will survive this, but the Irish people and the wider Catholic community are heartbroken by the events of yesterday. In this Holy Week we look for hope in the story of the resurrection and an answer to millions of prayers that have been said. As President Macron said today, Notre-Dame is part of the destiny of France and will, I am sure, be reborn and rebuilt.

Regarding the Football Association of Ireland, the Government very much shares the concern of taxpayers, the anger of football fans and the annoyance of the football grass roots with the revelations of how the FAI has been run in recent years, if not for much longer. The FAI is not a public body or a Government agency and its staff are not public servants. About 5% of its funding comes from Government agencies, almost all of which goes to very worthwhile programmes: youth in sport, women in sport, sports capital grants for local clubs around the country, with some funding also for the Euro 2020 games, which are due to be held in the Aviva next year and which I know so many of us are looking forward to. Government wants this to continue because it is our role to fund youth in sport, participation and women's sports, to help fund local clubs around the country and to support major tournaments. We cannot do this, however, until the accounting problems, financial irregularities and corporate governance problems in the FAI are put right. This was discussed at Cabinet this morning, and I know the Oireachtas Joint Committee on Transport, Tourism and Sport is holding hearings today. I agree that investigations by Sport Ireland into the accounts and the finances of the FAI are necessary. It may also be necessary for the Office of the Director of Corporate Enforcement, ODCE, to carry out investigation under company law if there have been breaches of company law. These investigations need to take place. It would probably be best for Sport Ireland and the ODCE to decide the form of those investigations, but I agree that they are required. The objective must be to restore confidence in how the FAI is being run, ensuring we can get back to doing what we should be doing, that is, promoting this sport, funding it at grass-roots level for participation by young people and women in particular and ensuring that those involved in this really popular sport across the country are able to focus on what it does best.

The Taoiseach did not seem to answer the one question I put to him about the need to commission an independent, robust, forensic audit of the FAI's finances. They have been clouded too much in obfuscation to date. We simply have not been told anything as to why such a loan was necessitated or, for example, what the debt is in respect of the Aviva. How is the FAI performing relative to the Irish Rugby Football Union, IRFU, in this regard? I accept the Taoiseach's point that the FAI is not a public body; nonetheless, the State has invested very heavily in it.

I suggest the Aviva Stadium, and many other stadia around the country, could not have happened without the State's involvement. Much of the funding for the Munster Football Association's football ground at Turners Cross in Cork also came from the State. Sport Ireland is in a strong position. No one can object to the idea of an independent forensic audit. We are hearing many rumours about this issue. What is the state of the FAI's finances today? It is important that there is total transparency. We regulate charities and groups all over the country and when substantial State funds are allocated there is a public expectation that things will be above board regarding basic requirements on corporate governance and transparency in the financial position of a company. The news today that the auditors have submitted a H4 form is very worrying and suggests something is deeply wrong. The only way to clear this matter up is by carrying out an independent forensic audit.

We are broadly in agreement on this matter. I completely agree that Sports Ireland needs to carry out an investigation in the form of a robust, independent audit of the FAI's finances in recent years. As Deputy Micheál Martin knows, the term "forensic" has two meanings. It can mean in depth and in detail, and I agree with the Deputy if that is what he means by a forensic audit. "Forensic" can also, however, have a legal meaning relating to criminality and criminal prosecution. Sport Ireland does not have the authority to carry out criminal investigations or recommend prosecutions and carrying out a forensic audit of that nature could actually prejudice a prosecution.