Mr. Seamus McCarthy:

Historically, the institutes of technology did not account for pensions because these were paid, first, by local authorities and, subsequently, by the Department of Education and Skills. Changes made in legislation now make the institutes responsible for the payment of pensions in the future. At present, however, they are still being paid by the Department. The Department has not resolved whether the institutes will need to account for them or whether the Department will continue to do so. It is something that is affecting all of the institutes this year.