Mr. Seamus McCarthy:

What the chapter is trying to do is to draw together to present an overview of the amounts of money that come from central government from whatever source to local authorities. That is the aim of it. It is actually a very complicated kind of track. Some of the funds go in and out of a number of the accounts that we audit. As the Deputy said, the local property tax goes into the local government fund and then back to the local authorities. It is to give an overview of that and a sense of the level of central government funding of local authorities.