Mr. Noel Waters:

This is my point. There are different views on it and it is a grey area so we have sought advice from the Attorney General to give us clarity. In reviewing our records on this to 1988, there was an issue, a discussion and a debate. We will make those records available to the committee and a Government memo about precisely what this living allowance was for. Was it just for students attending the college or did it include an element of their lodging and other support issues while they were in college? We are trying to establish that. We have also asked the Garda for further information about all these accounts, whether they were public or private bank accounts.