The list of the 100 most highly paid people in education put together by The Irish Times on 10 November 2010 does not indicate whether anyone included - on salaries up to €112,000 - has been in a lecture hall lately. This is a problem at all levels and an bord snip mentions 37 management allowances paid to teachers. In teaching the real place one should be is in the classroom with one's students. Moreover, the report on third level education by the Comptroller and Auditor General has found that academic pay has fallen to being as little as 40% of the total pay budget at third level. This is because at that level one definitely is promoted out of the classroom and becomes a more important person, with a title that includes words such as "strategic", "initiative", "infrastructure" and so on to make one feel even more important.