Mr. Seamus McCarthy:

No, I have a difficulty with that. Certainly, within a research institute where many different research projects are ongoing at a point in time, there is a funding stream that is available for specific purposes. There really should be time logs, even if it is on the basis of somebody self-certifying, but with somebody looking at and discussing it - let us say, a line manager - and signing off on the allocation of time as between projects.