Mr. Joe O?Flynn:

That really is the question. The reason I say we should have known is that there was a responsibility on the administrator to advise us that funds were being made available which were in any way associated with the organisation. Clearly, I am saying now that we should have known because we should have been informed of it. He should have advised us and it should have gone through the proper procedures in regard to, first of all, the setting up of an account and, second, the oversight of an account such as income and expenditure, internal audit and external audit.