Thank you, deputy for your question.
Tusla is committed to being a transparent and accountable organisation, with performance monitoring and management arrangements in place to focus on driving operational performance improvements.
Section 21 (2) of the Child and Family Agency Act 2013 provide, inter alia, that the Board of Tusla is responsible for promoting high standards of corporate governance and the integrity of the Agency's accounting and reporting systems.
The annual financial statements provides a reporting framework for all of Tusla's expenditure, including expenditure on private residential childcare placements. Since 2024 the Annual Report & Financial Statements provide an additional appendix to detail the amount spent by individual provider as referenced in my response to your PQ32436/26 on 6th May.
It is also worth noting that Tusla is subject to annual audit by the Comptroller and Auditor General.
Additionally, Tusla must comply with public procurements rules in its engagement of private residential care providers.