Mr. Declan Hughes:

We do not envisage issues. There were a number of parties involved in the assessments. In many cases it was the rate officer together with the finance unit and, in some cases, with the local enterprise office, which would have known those businesses and perhaps were involved in the verification as well. However, as I said, it will be an independent audit.

To come back to the service level agreement, SLA, it specifically provided that we would undertake the review at €200 million. The scheme was launched in May. By the middle of June we had allocated €38 million. At that stage, in the negotiations for the programme for Government and with feedback from Members of the Oireachtas, we were already in the middle of a review. We assigned an assistant principal officer as an additional member of the team to undertake a review. It was not an independent external review as envisaged in terms of the evaluation. That review then fed into the redesign of the scheme for restart plus, which was launched as part of the July stimulus. That came in early in August. Restart grant 1 was to run until the end of August and it would have been completed but it was subsequently overtaken by restart grant 2. We never reached the €200 million for restart grant 1.