Mr. Tony O'Brien:

They are required to submit, as we discussed earlier, certified annual financial statements carried out by appropriately licensed auditors and will always carry the signatures of two directors. As the Comptroller and Auditor General pointed out earlier, it is a matter of necessity that we are in a position to rely on those. If it becomes apparent, generally speaking, not just for the HSE but for the public sector, that we cannot, then we do have a very fundamental problem which will not be solved in the funding agencies. It will have to be solved by changes in all their practice.