Mr. Bernard Gloster:

To be fair to Secretary General of the Department of public expenditure, I was not with him and I do not know on what his assessment was based. I can explain how the process works. The health service provides very detailed financial reports to the Department of Health despite the public view that there is no reporting; there is. Within that, there is quite an increasing level of analysis in the Department, and quite rightly so. Members will have heard the Secretary General, Mr. Watt, when he was here with me. There is not any disagreement between myself and Mr. Watt. What gets translated from the Department of Health on to the Department of public expenditure and others, I am not in those discussions.