Mr. David Moloney:

The issue of accountability and who the most senior civil servants are accountable to does arise regarding the 2002 review that the Deputy mentioned. The Mullarkey report was a couple of years later. There was also the Rafter report, which I discussed with Deputy Mairéad Farrell. All of these things do arise. In effect, the arrangements remain as set out in the Ministers and Secretaries Act 1924, the Civil Service Regulation Act 1924 and subsequent measures. The decision, as expressed in legislation, is that the appropriate authority is the Government. In other jurisdictions, it can be the Prime Minister or equivalent of the Minister for Finance. In our neighbouring jurisdiction, as I understand it from recent events, it is the Cabinet Secretary. There are different models; it is just that the OECD work does not necessarily point to one ideal solution. The legislative model we have used this as I have described.