Mr. Graham Doyle:

This goes back to 2018. At that time, there were over 500 individual grant lines and payment categories identified across various Departments. A figure of almost €4 billion in expenditure was being discussed. The concern about it at the time was that if you tried to describe over 500 lines and categories of expenditure, you would lose the whole intent of including the information given the sheer volume of data that would be produced. It would also mean very different chartered accounts for the local authorities under their annual financial statements. All of that information on those individual grants is available and can be audited and followed but my understanding is that the decision was not to attempt to do that in the chartered accounts.