Although the Government funds the Arts Council, the distribution of the funds among sectors, organisations and individuals is a matter entirely for the council, which is independent with regard to individual funding decisions. There has been much comment that the provision made to the Arts Council in 2003 does not match the finance required to implement the Arts Plan 2002-2006. The Minister has already made clear that the arts plan is an Arts Council document which suggests specific levels of funding over a period of several years. The Government has never committed to those financial targets – it cannot, because Government finances are currently based on an annual Estimates cycle, under which system it is not possible to know what funding will be available beyond the year ahead.