Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I understand what the Minister is saying. However, accounting officers operate in every area of the civil and public service. In that context, cheques that are presented to Departments, for example, are not made out to the accounting officer. I am sure cheques from the Department of Public Expenditure and Reform in respect of the Estimates are addressed to the other individual Departments and not to their accounting officers.