Mr. Seamus McCarthy:

That is something that would obviously have to be examined. If the moneys cannot be recouped, there may be a liability on the part of the organisation. As I recall it, the difficulty here was that there was no counter-checking and no authorisation was done of the travel and subsistence of the chief executive. In many organisations, there is a process where the chief executive discusses his or her expenses with the chairman of the board, but that was not happening in this case.