Mr. Seán Ó Foghlú:

Reflecting on what the committee asked us to do, we talked to other Departments about how the State can get assurances in its different ways. The Comptroller and Auditor General is a backup method because the main responsibility is on the Department and on me as Accounting Officer. We see no reason that the Comptroller and Auditor General could not do that and Bus Éireann agrees. As a semi-State body, Bus Éireann has the power not to accept it but because it agrees, there is no difficulty. If, for example, the Comptroller and Auditor General wishes to examine the effectiveness of procurement by Bus Éireann there would be no difficulty with that.