Mr. Seán Ó Foghlú:

I am answering the Deputy's question. It is a question of putting in place a system for analysis. It does not necessarily require an accountant to examine a report within six months. It is a question of designing a framework whereby appropriate reports are prepared and accountants can examine elements of them. The HEA recognises that it needs to develop its skill sets but whether that involves employing more than two accountants remains to be seen. That call has not been made. It is not about getting teams of accountants. It is about putting the systems in place to allow analysis to be carried out within a framework.