Mr. Seán Ó Foghlú:

We have started to begin to think about how we would undertake it. We have had an initial conversation with the Department of Public Expenditure and Reform but we knew that there would be considerations here, for example, and we wanted to hear the views of the committee in looking at it. We have not completed the work and we did not want to start it until the work was fully completed. It has not been fully completed with all the transfers but we are committed to starting it.