Mr. David Moloney:

As I understand it, the process for reports on the Committee of Public Accounts is that any recommendations are responded to by the relevant Department in some detail. The Department says whether it accepts, does not accept or partially accepts the recommendation and gives some indication of what action will be taken. There is quite detailed consideration and the final part of the process is a minute signed on behalf of the Minister for Public Expenditure and Reform, which is put to him for approval.