Mr. Paul Lemass:

It could, but we are developing a service catalogue to look at the range of services local authorities provide. The range is between 300 and 500 services. A considerable amount of work is involved in setting up a memorandum of understanding or a contractual agreement and monitoring and oversight of an agreement for 500 different services. For example, in County Wicklow if town councils were to be set up in Bray, Greystones and Wicklow, that would be three separate corporate bodies, each of which would need to set up a memorandum of understanding for all of the 500 services with the county. That would then have to be monitored on an ongoing basis. The current structure within the municipal district allows that to be done within the same corporate body without having to go through all of these separate corporate functions and without having to have separate accounts, auditors or anything like that. It is possible to deliver-----