Mr. Bernard Gloster:

I appreciate that the Deputy has a job to do but whether the HSE was done wrong is a value judgment that is not for me to make. I have to work on the facts. What I have said on the public record is that the cost base we were carrying at the end of the year did not match the funding we were allocated for the year ahead and that we had to take steps to reduce that gap. We are working with the Minister and the Department to do that. We got less than we asked for. That is the case in simple terms. I believe everybody knows that.