Mr. Seamus McCarthy:

The overall accountability cycle starts obviously with an audit or report from me. The committee examines that report and the process was - certainly conventionally - that there would be a report on the hearing. Findings would be expressed by the committee. If there were recommendations of the committee, they would be included in a report which goes to the Dáil. Thereafter, the Minister for Public Expenditure and Reform would be required to respond to the committee's report. Formerly, that would involve a process where his Department would contact the agency or other Department and get the response and that would be communicated back to the committee in what is called the minute of the Minister.