Jan O'Sullivan (Limerick City, Labour) | Oireachtas source

I was not Minister for Education and Skills at the time, but my understanding is that a view was taken that because the money was paid into the banks in 2013 it could be accounted for in 2013. However, the Comptroller and Auditor General took a different view and felt it should be accounted for in 2014. I understand a similar problem arose in two other Departments. As the pay date was 2 January, that was why it arose.