Mr. Seamus McCarthy:

I remember there was a lot of correspondence with individual universities, and I think the Higher Education Authority, HEA, tried to compile some of the data. Certainly, the expenditure would be reflected in the financial statements, but I do not think they would have counted towards the employment numbers. The practice seemed to vary from university to university. There was an element of it everywhere, but there seemed to be a greater reliance on it in some universities than in others.