Mr. Mark Griffin:

For a couple of reasons. We monitor the programmes on an ongoing basis, receive regular reports from finance officers and discuss them with our management board. In the early part of the year, the expectation is that progress will be achieved and items set out in programmes will be delivered. It is only in the latter part of the year that there is final clarity around the level of activity and, therefore, the level of spend that is available to us.

There is little point in reallocating money in September because, for example, those programmes that may have capacity are not in a position at that stage to go through a tendering process to secure the additional services that we would propose to fund. We perform a reallocation in the middle of the year. It will become apparent in the third quarter of the year where we are likely to end up in terms of the level of underspend. I have set out what happened in respect of landfill remediation, but I could go through each subhead and give an explanation of what happened.

I will make two further points. We are in a position to carry over up to 10% of our capital provision to the following year. That happens. I would be more comfortable with money returning to the Exchequer to other worthy causes, be it in the year in question or in subsequent years, rather than it being spent inappropriately.