Mr. Mark O'Mahony:

The system in the Office of the Appeal Commissioners, which carried forward into the TAC, was a two-step process. Formerly, one Appeal Commissioner would check the overtime claim and a second would approve it. In this case, Ms Gallagher checked the claims and they then came to me for approval. The claims were made through the payroll shared service centre, PSSC, online overtime system. In practical terms, an email would have appeared in my system telling me that the following claim had been submitted for my approval. If I double-clicked it, it would tell me about the following hours of overtime worked on the following dates. It did not specify the amount of overtime that was being claimed.