Mr. Seamus McCarthy:

In the normal case, the exchange would be with the accountable person, or an Accounting Officer if we were dealing with a Department. In a Department, of course, the Accounting Officer is the sole person who is accountable. In a board situation in a semi-State body, there is a different structure and there is an oversight function usually between the chief executive and the board. I would expect that, through the audit committee and the chief executive, the board would be kept informed of issues that are raised so that there would be no surprises.