Seán Fleming (Laois, Fianna Fail) | Oireachtas source

It is a medal or a token.

We have been dealing specifically with Mr. Fraser's role as Accounting Officer and have not been dealing with the President.

Mr. Fraser, like all Accounting Officers, would have been issued with a circular on appropriation accounts from the Department of Public Expenditure and Reform which deals with net allied services.

There is a little confusion. I mentioned the Office of Public Works, OPW, An Garda Síochána and all the people in the Department of Foreign Affairs and Trade who incur costs in their Departments, borne by their Departments, but it is for the benefit of Áras an Uachtaráin. That is it in a nutshell. The Comptroller and Auditor General records that in note 1.1 in his accounts. That is in the Government accounting rules. A memorandum the witnesses would have received relating to net allied services states, "Departments are required to include actual figures where possible rather than the previous practice of estimated expenditure." It continues, "However, in addition, both the providers and receivers of allied services are reminded to ensure that for the 2017 account the allied services are still relevant and that the breakdown across Departments is provided using an up to date and reasonable method of calculation/apportionment." What kind of assurances has Mr. Fraser received from, for example, the OPW, such that he is satisfied what it has listed under this €2.4 million in 2016 was fair and reasonable? What assurances has Mr. Fraser received from those Accounting Officers? What is the system?