Mr. Seamus McCarthy:

We have reported previously on the requirement to have in place specific service level agreements, with measurable indicators that can tell one whether the money is being used for the purposes intended. If a grant is given to a body for general purposes, it may form part of its funding and there may be a difficulty in following this precise amount of money to an end purpose. If a specific grant of €100 million is provided for a capital project, however, one would be expect it to be spent on that project. It is a little more difficult to follow a grant provided for general purposes by way of an audit trail.