Mr. Seamus McCarthy:

It would not automatically bring additional resources. The secretary and director of audit of the office, who is the Accounting Officer, would have to make a proposal and the provision would have to be built into the Estimate for the office. It has to go through Department of Public Expenditure, National Development Plan Delivery and Reform and the sectoral committee. Ultimately the Estimate has to be passed and an appropriation Act has to be passed. We have to assess what resources would be required and then make a proposal to Department of Public Expenditure, National Development Plan Delivery and Reform.