Ms Niamh O'Donoghue:

Absolutely, I understand that, but what I would point to is the level of overpayment and particularly the number of overpayments that are attributable to fraud - the average overpayment is quite small. So we have to make a judgment when we are bringing things to prosecution as to the resources required and the level of evidence required to support a full-scale prosecution versus the likely outcome, particularly having regard to the circumstances. On that basis we have a matrix that we apply in determining whether we prosecute something. That has regard, obviously, to the amount of money involved. It has regard to the number of times somebody has been in offence.