Mr. Seamus McCarthy:

The standard in the accounts of State bodies as opposed to Departments and central government offices is to set out the chief executive's salary but also the fees paid to board members. Departments do not have boards, though. The chief officer of a Department or an office could be a Secretary General, a director general or, as in the case of my office, the secretary and director of audit. There are a variety of pay levels depending on the scale of the office. To be consistent with the code of practice, it is probably appropriate that there be such a disclosure in the-----