Mr. David Moloney:

No, we are saying the public financial procedures set out guidelines that give the Minister and Department considerable flexibility in how we approach virement. There were particular circumstances in 2020 and 2021 related to Covid that impacted in three ways. First, the closures impacted on capital spend; second, the Government took decisions on supporting businesses and households due directly to Covid but, more important, and maybe most important from the point of view of virement, a lot of ordinary day-to-day services spent less money because people could not access them due to Covid.