Mr. Seamus McCarthy:

I have one point following up on what Dr. Smith said about the testing that might be done by the auditors. Typically, my understanding would be that the auditors would be checking to the contract terms to establish that what was paid to the chief executive was what was in the contract. In the public sector, there is another layer, which is that what is in the contract should be consistent with Government policy or the sanctions set by the Department of Health. It may be that there is a necessity to specify in the service level agreements that this test must be done as well. That would create a dynamism in the audit requiring the issues to be surfaced and reported.