Mr. Seán Ó Foghlú:

It arose from the arrangement we had. We looked at the value for money represented by having a seat for every child because the reserve was building up. We agreed an allocation from it, and we worked on the basis of allowing Bus Éireann to keep it from year to year. We had discussions internally and with the Department of Public Expenditure and Reform. In parallel with the work of the Comptroller and Auditor General, we decided that we did not wish Bus Éireann to retain it from year to year and that we would fund any costs on an agreed basis in a year. That is the basis on which we are proceeding. It was public knowledge. We had talked about it openly at this committee. We recorded it in our accounts in 2017. It is in Bus Éireann's accounts as well.