Mr. Seamus McCarthy:

I am sure there was a logic to it. I cannot off the top of my head say exactly why that is the case, I would need to go back and research it. It may be for different reasons. Agencies spin out from other agencies that are created under legislation under statutory orders of the Minister. In regard to Beaumont Hospital and St. James's Hospital, we were specified as the statutory auditor in those cases. It is a bit anomalous but that is where it is at.