Mr. Robert Watt:

It has cost significantly already because we have been doing it for a number of years. We reckon, however, it will cost €100 million in total which will involve mainly buying software, licensing, new financial systems, consultancy support staff, training staff and new staff so it is approximately €100 million. Hopefully and, again, this is subject to the Comptroller and Auditor General, when the shared services Vote is discussed the Deputy might have a chance to look at it in more detail. It is an enormous change project. We have issues about our financial system at the moment with regard to, for example, disaster recovery and its resilience so we need to do this. The way in which we are doing it, however, is expensive. Hopefully we will have a system in for 25 or 30 years but we will set out something for the Deputy.