Mr. Seamus McCarthy:

Certainly there is expenditure in regard to restructuring. That is not just a question for Waterford and Carlow because there are other organisational restructurings in the offing.

My recommendation to any institute of technology would be to disclose exceptional expenses of that nature in the financial statement. It is the Higher Education Authority that dictates the format of accounts and the type of analysis that is done of expenditure. If there was expenditure incurred, it is presented in the financial statements.

Therefore, for anything that is an expenditure item, one would certainly be entitled to ask and to try to go behind if the-----