Ms Hilary Murphy-Fagan:

It cannot be recurrent for HR and payroll because they are completed and the programme expenditure is finished for them. We are obviously starting into finance shared services. The first wave of Departments will come to us in the middle of this year.

A Deputy asked what lessons have been learned from a risk management point of view. We make sure that we have very robust programme management. Both Accounting Officers - myself and the Accounting Officer for the relevant Department - have to sign off on gateway controls each and every month before we go live. If for any reason something significant arises which would create a risk for us to proceed then we may have to stall, but at this stage I have no reason to believe that we will not go live and on time this year, as planned. The Department of Public Expenditure and Reform, the Department of Finance, the Comptroller and Auditor General, the President's establishment, the Exchequer accounting and superannuation accounting is all coming to us mid-year, and represents the beginning of our finance shared services centre. My office will be a customer of the finance shared services centre as well.