Mr. Tom Boland:

As I understand it, there are different approaches to the signing off of expenditure in the institutes of technology. All of them are good processes. I do not have the entire detail in front of me but we can provide it for the committee. The only issue is whether there would be value in having a single process that involves a signature or review by various officials. That is what I mean. It is more a question of whether this can be done efficiently and effectively or the extent to which it can be improved. I have the list of processes here; my colleague, Feargal Costello, has just provided it and we can provide it to the committee rather than going through it but there are different arrangements.