Mr. Seamus McCarthy:

One point was raised when we were talking about accounts and statements last week on a payment to a former chief executive of Transport Infrastructure Ireland. Deputy Carthy had a question about the accrued leave that was paid for when the chief executive departed. For the information of the committee, the Department of Finance circular No. 27 of 2003 provides for that kind of payment and it also sets out the framework for carrying forward leave from period to period. It is possible to accrue leave of the amount in this example, which was 41 days. I understand that in this particular case the chief executive expected to be leaving earlier in the year, which was 2020. Due to the Covid restrictions it was not possible for the Department to go ahead with its recruitment competition so his departure got delayed. That was all part of what resulted in that significant payment.