Mr. Cecil Beamish:

In the Department of Communications, Energy and Natural Resources, or the Department of Communications, Marine and Natural Resources, DCMNR as it was, the accounts and billing functions were dealt with under the finance and accounts sections of that Department, which were based in Castlebar. The running of the harbours was done by the sea fisheries administration division. That division in 2006 and 2007 was restaffed and decentralised and the decentralised staff subsequently in 2007 were transferred into the Department of Agriculture. The accounts section of the DCMNR, which was in Castlebar, did not transfer, not did any other central support, valuation, legal or any of those sections transfer to the Department of Agriculture. That all stayed in the DCMNR and the accounts and billing part of the DCMNR, which was in Castlebar, retained that function until the middle of April 2008. The reason it retained that function was that the Department of Communications, Marine and Natural Resources, as it was at the time, was run on an Agresso system while the Department of Agriculture was run on a SAP system. The section could not be moved one day from an Agresso to a SAP system, they had to build into the SAP system an ability to take over the accounting. In parallel, the Department of Communications, Marine and Natural Resources, as it was then, transferred its accounts section, which was in Castlebar, to Cavan during the same time. There was a lot happening here. It was not down to any particular individual, there were a lot of different things going on.