Mr. Tony Murphy:

That is not for today, but I agree. As auditors, it is going to be a different challenge. The first thing, as the Deputy rightly said, is the benchmark. One can easily set a low benchmark and then the money is a given; that is what I was talking about earlier. We need to get the balance right. It is all very well going down the performance-based route but there must be something on the other hand that ensures added value from the money as well and that it is not just a subsidy. I fully agree. It could be almost more difficult in terms of judgment, unless the framework is very clearly set up from the beginning, you are getting into judgement issues. The beneficiary could have one view, the Commission could have another and even we could have another view.