Mr. Kevin Cardiff:

I do not believe it affects what we have said, but there is a big mix of issues here. We have to consider the layers of policy making that are involved. We have looked at a particular European programme and we have provided the results. When talking about the CAP, we should remember that it is not actually a common policy. There are many common elements and a common pot of money, which is then distributed. However, each country has a national envelope. There is quite a bit of national level adjustment, and the interaction of European policies with national policies must be considered. What the Deputy is saying is very interesting to us because it affects our consideration of the next set of audits we might do. In terms of policy prescriptions, we are focusing on the European level and what the Commission, as the main actor, should do, because that is what we audit. That does not invalidate what the Deputy is saying, but it must be remembered that the policy-making takes place at several different levels.