Mr. Dermot Nolan:

The Department of Public Expenditure does not go into the individual accounts and reporting arrangements of individual bodies. I do not think it would necessarily be appropriate to do so. We certainly do not have the resources to do so. There are 11 or 12 institutes of technology and seven or eight universities. There is a lengthy cascade of responsibilities in that. The responsibility of an individual body lies with that body to work and operate within the framework of guidance and framework of accountability and auditing that is in place. I do not think we get down three or four layers into a cascade of responsibility like that.