compiled a table in respect or each year from 2002 to 2005. Each table lists the trips overseas in that year and gives the available details for each trip in respect of flight costs, accommodation, subsistence, car hire and miscellaneous expenditure, for or by the Minister and his wife, where I have been able to retrieve details of such costs. Where it is clear that specific costs were incurred by the Minister or his wife and relate only to them, I have entered the details in the relevant columns. Where the costs do not solely relate to the Minister and his wife, but ar> total costs in respect of the entire travelling delegation, I have entered these details in the Notes section of the table, as they are shared costs. It is not possible at this stage to disaggregate such costs, given the basis on which they were recorded. Entries in the column headed "miscellaneous" refer in the main to costs associated with VIP/Security at airports. There is a particular difficulty in retrieving the information prior to 2006. The reason for this is that most of the details sought relate to the years before the Department procured the Oracle Financial System to deal with all payments. As I have mentioned to you previously, and I must reiterate, the financial records on the Department's former financial system are not available in a manner that makes them easy to access or identify. This should not be taken, however, to imply any shortcomings in the Department's financial accounting systems that comply fully with all Government financial procedures. It has not been possible for me, given the basis on which records were created in the past, to retrieve all the information sought by you. You will, therefore, see some gaps occurring. In some instances, the accommodation or flights costs were not borne by the Department but by the State Agency organising the overseas event. The end result is that I am now providing you only with details that I have been able to verify. I must also point out that to compile this information took significantly more time than I anticipated and far outweighed the estimate of time on which the charge levied was based. You may appeal my decision. Please note that a fee applies for an appeal, with the exception of an appeal against the imposition of a fee. The level of this has" been set at €75. In the event that you need to make such an appeal, you can do so by writing to the Freedom of Information Unit, Department of Arts, Sport and Tourism, New Road, Killarney, Co. Kerry. You should make youi appeal within 4 weeks from the date of this notification, however the making of a late appeal may be permitted in appropriate circumstances. A week is defined in the Act to mean 5 consecutive weekdays, excluding Saturdays and public holidays (Sundays are also excluded, as they are not week-days). The appeal process, known as internal review, will involve a complete reconsideration of the matter by a more senior member of the staff of this Department. Yours sincerelv.