Mr. Seamus McCarthy:

No, I do not think that is getting worse, particularly. There is a graphic on page three of the note which basically shows the number of audits completed in a particular year and the number uncompleted at the end of that same year. That could include work that has been ongoing for two years or more, in some cases. It is a constant struggle to try to ensure that at least within 12 months everything is cleared. We always have cases that persist and carry on into the following year.