Mr. Seán Ó Foghlú:

I might comment, if that is okay. There are a number of elements from which we have learned a lot. We are implementing it in terms of the major shared services projects that we have at the moment. The one that is most advanced is the shared payroll service for the education and training boards. The first thing that involves is putting a full project management arrangement in place and then having a full baselining as we work it through. Those are operating in line with revised guidelines which have come from the Department of Public Expenditure and Reform. We have two or three major projects like that. That is the most advanced one, and the next most advanced is our own financial services project for the ETBs. We have a similar project which is at an earlier stage: potentially, shared service payroll in the higher education sector. It means that we have to get all the information first, understand fully what is happening and then move on to see what the options are and what the cost aims would be. In terms of the figures I gave earlier on cost savings, we have those for those projects so that we know what the intended eventual spend is. On this project, we did not have an opportunity to do a baseline because there was a need to advance quickly with it. We assumed that the processing that the City of Dublin VEC was doing, which was among the best in the sector, could just be multiplied, but we did not realise the impact of having a single national service and the impact of all the services coming together. Some of our external reviews identified that we did not recognise the impact of scaling up. We have learned a lot of lessons in that regard.