Mr. Dermot Nolan:

The point in the Comptroller and Auditor General's report is well made. This is something where judgment should be exercised more carefully. On the Supplementary Estimate itself, that was to allocate an additional €35 million to sport but was also €30 million in top-up that was allocated to sport by vire-ing from various subheads. The point in the Comptroller and Auditor General's report is certainly something we have taken on board. We are looking to see whether a technical Supplementary Estimate is preferable to vire-ing money in future, depending on the amounts of money that are involved.