Ms Clare McGrath:

I think no less than what the Comptroller and Auditor General has said, we would be minded. There is one there that is very significant of €7 million, for example, in relation to one project. From our point of view we were pre-funded for that. The Department brought it to account but has changed it since. That money was expended within the first couple of months of the following year; we paid the contractor. It is this timing question that relates to it.