This report deals with a number of issues that arose in recent audits conducted by the Comptroller and Auditor General. The issues centre largely on failures relating to the procurement process, governance and financial management. In the case of FÁS, Abbey Theatre Amharclann na Mainistreach and the National Library of Ireland the theme is that of General Procurement while Information Technology Procurement issues are dealt with in the case of the Irish Blood Transfusion Service, Science Foundation Ireland and Beaumont Hospital. Governance and Financial Management concerns are dealt with in the case of the Marine Institute and Vocational Education Committees.