Mr. Seamus McCarthy:

Yes, it is being able to follow the money to the service delivery. Obviously, if there is going to be a significant reform of the system, which is in planning, it is a legitimate question to ask. If one is developing a single and integrated financial management system, is that in place before the regional structures? At least, if everybody was operating under a single financial management system, one would have a better chance of being able to link the money going into the system with the service coming out at the other side.