Ms Maria Graham:

Absolutely. In parallel with that, Irish Water would have set budgets because the service level agreements would have been signed off and individual budgets would have been agreed with local authorities which would have covered staff and other costs. Some of the costs have moved gradually, for example, the chemicals and energy costs that would have been borne by local authorities have moved centrally into Irish Water. The headcount in the local authorities is agreed year by year and they are reimbursed. The Irish Water accounts and operating costs show the payroll of Irish Water, the local authority services agreements and all the other components. There were design, build and operate costs as well. That is the range of costs that local authorities would have applied.