Mr. Robert Watt:

That would be fine. We can look through it. I am very happy to talk about any issue. I mean if a report is produced we are happy to have a look at it. We are not in a position to go through ten cases or cases that we have just heard described. I am not going to get into a position of going back to look through each of those cases and respond to what the Chairman said. We are very happy to look at them. We are very happy to understand the circumstances of the cases and what lies behind them. We are very happy to talk to the committee about that.

The point that I was making about third level - and I think that the Comptroller and Auditor General agreed with my point - was that there has been an improvement in productivity. Basically what we were saying - which I think is a fact - is we have reduced the cost to the Irish taxpayer. The subvention that goes to the third level sector is way down and the number of students that they are producing and the number of enrolments have gone way up. On a basic matric of cost per student, the system has improved productivity by upwards of 20%. One needs to adjust what that means for the quality of graduates and there might be issues about how that impacts. That was the general point I was making.

The Chairman commented on auditors' fees and legal fees of €21 million and talked about our governance. I do not know the institution or what report or chapter of what report to which he refers. If he provides me with the information, I will be very happy to look at it and, if it is relevant to the work of our Department, to give him a view but I do not know what institution he is talking about. Third level colleges are under enormous pressure and I am surprised by the examples of significant non-collection of fees but I am not in a position to comment on the details. I do not know exactly what-----