Mr. Seamus McCarthy:

A distinction needs to be made. A framework level of employment is set for each public body. We can have a situation where further people work in the organisation, and a distinction needs to be made regarding people who have jobs even if they are in excess of the permitted level, and this does arise and we do look at it. Most, or all, of the appropriation accounts should declare numbers. Financial statements should also declare the number of staff employed in the organisation. This provides information and feedback to the Department of Public Expenditure and Reform and supervising Departments in order that they can state they told an organisation it could only have 400 staff but it has 450. This is the feedback mechanism. I draw a distinction between additional nurses or teachers working in classrooms or wards and a situation where staff have no specific purpose delivering outputs or services.