Mr. Seamus McCarthy:

There was a variety. The structure of the Department is very unusual or different from most public service organisations. There is agricultural equipment on the farms and in the research centres. The difficulty that we had was that there was no information on the location of the list of assets when one went to check on them. We therefore could not find where the recorded asset was. On the other hand one could look at the assets and could not necessarily trace them back to an entry on the fixed asset register. It has been an ongoing issue that we have been raising with the Department. The unit has been set up since January 2017. We are looking to see progress on that, so that it is clean and that it supports the figures in the statement of assets.