Mr. Seamus McCarthy:

I have not seen them in recent years. Sometimes I think they can be externally done. The expectation, set down in the public spending code, is that it be a look-back at the business case and whether that was realised when the project was developed. There is quite a bit of work in what the Deputy has outlined as a request. It would take a bit of study. I would prefer to report formally on that. Maybe, when the information is available publically, we will have a look at it and can have a discussion around it at that stage. If the committee wants to outline questions it feels would be appropriate, then we can look at addressing them formally in a report.