Mr. Stephen Mulvany:

I know what I know. The Chairman asked me a question and told me that it was amazing that I did not know something. I have told her what notice I got for this meeting and I am now telling the committee that we can account for what is spent in the different areas. That is a fact. The issue is that we cannot readily account for it in the particular way in which both we and the committee would like to, that is sub-specially. We comply with the obligatory accounting requirements, including those of the Department of Health, and we are audited every year. As I stated before, we provide information under 26 headings of non-pay expenditure and 11 main headings of pay expenditure and we can break all of this down by county. The issue is being able to provide this information in what I would describe as a service-line reporting fashion. Our systems do not yet allow us to provide us that level of information or that view on the information. I point out to the Chairman, however, that this is not the same as saying that we cannot account for the money. That is not a fair reflection of what we are saying.