Mr. Tony Murphy:

To be perfectly honest, I have to say that Ireland is a very small recipient of the Cohesion Fund. We only sample as we cannot go to every member state and audit it in detail. The European Parliament would love us to audit every member state and have a league table, if we want to call it this, with the gold star pupil and relegation material. We cannot do this. We just do a sample of member states. We have a broader view than an auditor general in a member state because they only focus on one state. In a special report we might look at five or six member states. If Senator Rabbitte looks at our sampling she will see that Ireland does not feature that often in our financial audits because the money involved is small. The transactions we pick are based on materiality. We do some special reports, mainly in the agricultural sector. I would not say we have seen it very much in Ireland because we do not audit that much in Ireland because of the relative materiality.