Mr. Paul Quinn:

The specifics are called out in the Circular 40/2002 returns that are sent to Mr. McCarthy's office and to my office in terms of the numbers and account of them. We do not have a list of the specific instances, so they are not specifically called out. We have a sense of the numbers and the reasons. Within the Circular 40/2002 returns there is always a reason set out and Mr. McCarthy's office and my office would look at those reasons to try to understand how we can improve our operational supports to those public bodies and what policy changes, if any, might apply.