Dr. Ambrose McLoughlin:

All I can say to the Deputy is that when I examined the internal audit report, which my Department received, I discussed the matter at the highest levels and the Minister and I believed it was necessary to provide that clarity and certainty. I draw the Deputy's attention to page 56 of the internal audit report which stated in the audit opinion that there is a lack of clarity as to the level of authority available to each agency to pay allowances without seeking approval from the HSE and Department of Health. It is significant to note the previous circular letter on that matter was under circular 10/71, so I believe we acted properly and swiftly to deal with the issues once they were brought to our attention.