Mr. Ronan Gallagher:

It is not running a deficit but it is kind of using resources it has elsewhere. It is not a precise science. It is a matter of taking money from other areas. We do not like it, nor does the IAA. It is not clean enough. The board of the IAA is uncomfortable with it. It was an arrangement that was never intended to be long-standing. When the function was transferred in 2013, it was always the intention that the Department would regularise the funding stream in legislation. That is what we are now doing. It was really an interim arrangement. It is not satisfactory.