Mr. Eoin Dormer:

We accepted the recommendation in the Comptroller and Auditor General's report that more guidance was needed around some of the general issues to do with advance payments. Two sets of guidance were published on our website in March this year. One is to do with clearer definitions around advance payments. The other is more detailed guidance on the exceptional circumstances in which an advance payment may be justified, including what considerations should be taken into account, how to have provisions in contracts that protect the risk of loss and criteria around the circumstances in which consideration might be given to doing an advance payment. That guidance is available on the website for bodies to use.