Mr. Bernard Gloster:

The answer to that is in the question. The findings of the completed audits determine whether there is a question of accountability for an individual or individuals and then that gets discharged. I have made it very clear that we have to treat people fairly and with fair procedures. I also made it very clear that there is a difference between somebody doing something lawfully and somebody manipulating something for financial gain. If it is in the latter of those, I have been clear that I will only be going one place with that and that is a referral to the Garda but I cannot presuppose what those audits will tell me.