Mr. Robert Watt:

With all due respect to the Chairman, I am not entirely clear what question he is asking me. Is he saying there are cases where we need to improve governance and have better systems of accountability? Absolutely. I am aware of some cases which have come up at the committee. We have drafted a paper on accountability, which was published. We are now looking to see what recommendations we take forward from that.

I do not know how I can add to the debate when the Chairman makes general comments about governance or culture. What governance failing does he specifically have in mind? What does he think we can do about them? He mentioned that auditors were in place for 12 years. I am sure that somewhere within the governance procedures, there is a statement to the effect that there should be some rotation of auditors. That is for Departments to comply with. That is the case.