Mr. Seamus McCarthy:

I would like to make one observation on some of the questions Deputy Kelly asked about the format of accounts. It is important that all the universities use the same framework for reporting. In a situation where appropriate further information or disaggregation of figures can be given, there is no difficulty with doing that. It is always open to a college to disaggregrate a figure such as professional fees as long it is clear what the total figure is in order that comparisons can be made. We have encouraged both universities and the institutes of technology to do that where we consider it is appropriate.