Mr. Stephen Mulvany:

The last question about reporting is what I answered. To be clear, internally in the HSE where we use the accrual-based accounting that is specified in legislation by the Minister, there is full clarity down to cost centre and activity type as to what the costs and the budget are, what is cost against budget, and the variance. I am responding to the fact that the PBO has rightly said that if you are sitting here trying to track money from the State in cash through the HSE and back out again, that is difficult. That is an entirely separate matter. It is not a cause or a causal effect of what the CEO described, which is the fact that a big chunk of this year's overrun was brought in from last year because the ELS was not funded. They are two entirely separate things.