In recent weeks I have frequently heard people talk of huge cutbacks referred to by the Senator. Apparently this comes from the an expectation that money, which was not spent in the first two years of the programme, could be carried over to the last year, which is this year. Under the European programme that preceded this, that was possible. As the Senator will be aware, all unspent money in every Department at the end of a year reverts to the Exchequer, so the idea of multi-annual funding on that basis does not exist. My Department operates on a cash-based accounting system and not on an accruals basis. Since the Department cannot carry forward the money, there was never a question of the partnerships being able to carry forward unspent amounts and accrue them into the third year of the programme.