The collection of fines, including those for speeding offences, was the subject of a report on the value for money examination by the Comptroller and Auditor General of December 2000, which was presented to Dáil Éireann pursuant to section 11 of the Comptroller and Auditor General (Amendment) Act, 1993. This report noted that, in the year under review, 84% of on-the-spot fines for speeding were paid voluntarily. Where such fines are unpaid the cases may become the subject of legal proceedings and the courts may decide the outcome. On foot of an undertaking given by the Secretary General of my Department to the Committee of Public Accounts during its examination of the above report, a cross-agency high level group was established to examine all aspects of the management of the fines system and to make recommendations. This group's report will be submitted to the Committee of Public Accounts shortly.