Mr. Martin Fraser:

To answer the Deputy's question, I would take great assurance from clean audit reports from the Comptroller and Auditor General. I get management letters from the Comptroller and Auditor General at quite a level of detail. I am obviously an Accounting Officer for the Taoiseach's Department, another small enough organisation. Nonetheless, I am very familiar with the procedures. I was a finance officer and set up the audit committee in the Taoiseach's Department, as well as in Áras an Uachtaráin. I am very familiar with all of these themes. In fact I wrote a thesis on value for money if the Deputy really wants to get bored.

I was happy that I was getting clean audit reports and reasonable management letters from the Comptroller and Auditor General's team in the Áras. That gave me the assurance. Indeed, the committee has the same assurance from the Comptroller and Auditor General. There were particular circumstances, which were not ideal but, I am afraid, were rather sensitive. I just felt it is not appropriate to go into them.