Mr. Jim Ruttle:

For a start, we were dealing with an 18-month period. It was an overlapping period. That made it difficult. There were different systems of accounting and codings, etc., in the two different structures. This caused immense difficulty from an organisational perspective. As my colleague from Tipperary has outlined, we had strong staffing issues as well. There was organisational change. At the same time, we were taking over the training aspect. We cannot alter the past, but we can try to make the future better. We are fully committed to ensuring the accounts that are coming up now will be delivered on time. That was a particularly traumatic period of change. We were getting to know each other. Different structures within the system were based on codes and all sorts of things. Codes X and Y had to be changed to code W to unify them. All that kind of thing had to be done. This made it very hard. The then director of finance outlined to us at various meetings just how difficult this was. It was a sort of nightmare situation to get it all together. The board is hugely conscious of the statutory obligation to get things in on time and to do it in that way. I cannot alter the past. As the chairman of the board, I can give a commitment that we will do everything in our power. I have received constant commitments that they will be on time and things will work from now on in that regard. That is where we are. The issues we ran into were similar, to a great degree, to the issues encountered by our colleagues in Tipperary.