Mr. Seamus McCarthy:

To add in respect of the Circular 40/2002 reporting, that only applies to Government Departments and offices. It does not apply to State bodies. For example, it does not apply to many of the bodies that I would audit.

If we find a situation in our testing of procurement and testing of spending we try to make sure the body discloses it in its financial statements. This would be outside an exercise one would undertake in compiling the Circular 40/2002 returns.