We'll want to look at that recommendation very carefully. It clearly is one approach.
I come back, in trying to assess the recommendation, to asking how does that recommendation align again with the accounting officer model that we're putting in place, which is, they are responsible and they must sign off the accounts for their department? So looking at how that model should work, it's that as an accounting officer I'm ultimately responsible for signing off the accounts of my department.
In doing so, I would seek the advice of the Comptroller General from this perspective. I think the Comptroller General's advice should weigh very heavily on my decision. So am I'm prepared to go as far as what you've proposed? I think we have to look at that very carefully in terms of what it means for the accounting officer model.