Ms Oonagh Fleming:

The return date for the accounts as it currently stands is 28 February. We are meeting providers' representatives again next week. I do not think the date has been issued yet. If we get more detail on what is required, we will respond to that. However, it is important to note that the detail we require, a list of income and expenditure items, is very important with regard to all the other questions the Deputy has asked about cost drivers and whether services are sustainable or viable. That is the only way we will ever understand those issues. We have to understand different providers' incomes. One provider may put their telephone costs under utilities while another may keep them separate. Does the Deputy understand? The only way to get consistent detail is to use a chart of accounts. All accountants love charts of accounts and nominal codes. They are built into all of the accounting packages. That will provide answers for us, for the sector and for the committee with regard to the cost drivers. We will have a better understanding of where more funding is needed and why. We will understand whether it comes to down to size or location. All of that will come under these reports.