Mr. John Crawley:

I understand from the legislation that our reporting line is through the Department because we are a State agency under the Department of the Environment, Community and Local Government. Therefore, that was the logical port of call for us to continue with. There are two different issues here. One is how we account for the liability, and we have clearly not accounted for it now as a result of the accounting treatment we have taken. In terms of who pays for that, as Ms Quinlivan said, ultimately, it is the decision of the Department as to how any surplus or deficit for the authority is to be dealt with.