John Cummins (Fine Gael) | Oireachtas source

That is welcome but please do place the targets. Unless the local authority has an ambition and target to reach, it is easier to sit back.

The off-balance sheet, on-balance sheet argument has been referenced a couple of times. It goes back to what I was asking about regarding a rationalisation of the sector and a view on the optimal number of AHBs. I will not ask the witnesses to comment on that any further. However, what is the view on what would be required to get off balance sheet? That is where the benefit is. Is any work under way with a view to achieving that?