Responsibility in any particular case will be determined by the circumstances of that case. However, in general, I am advised that where the operation of a school transport service according to timetable involves children being brought to school in the morning before normal time of commencement of school business or children waiting at school in the afternoon after conclusion of school business the board of management may be held liable in the event of an accident to pupils during the period intervening. A board may also be held liable if an accident occurs as a result of the board undertaking supervision of children while they are walking from the vehicle to the school or vice versa.