Mr. Niall Ó Donnchú:

The first this Department was aware of this arrangement in relation to the removal expenses was last July when the draft audit query was made known to us. There is a circular, which has been referred to a number of times here today, governing removal expenses and the National Gallery, as is a statutory agency, a long-standing statutory organisation with officers who are here today, is well aware of the contents of that circular. I have no recollection of being consulted - nor do colleagues - on or looking for guidance in relation to that matter.