131 Mr. R. Bruton asked the Minister for Finance the risk analysis and the cost benefit analysis which he has carried out or proposes to carry out in respect of decentralisation as it affects his Department. [19083/04]

My Department has completed its initial implementation plan as required by the decentralisation implementation group. This plan will require further development as additional information emerges about the people, property and business issues identified in the decentralisation implementation group's report. Business units have already identified possible risks which will have to be managed to ensure on time delivery of the decentralisation programme. Other risks may be identified as the plan goes through further iterations. Strategies to mitigate these risks will be incorporated into the plans of the individual business units. My Department will work to minimise the cost impact of decentralisation.

132 Mr. R. Bruton asked the Minister for Finance the average annual increase in salary costs, overtime and travel to, from and in the decentralised offices in the three years following decentralisation compared to these costs for those business units in the three years preceding decentralisation, in respect of the last decentralisation by his Department. [19098/04]

133 Mr. R. Bruton asked the Minister for Finance the number of persons decentralised and the full duration of the project, in respect of the last decentralisation by his Department; the number of internal and external transfers which were required to obtain the requisite number of persons decentralising; the amount of time necessary to train decentralising persons and the percentage and duration of overlapping staff which was required; and the additional costs for overtime, travel and subsistence incurred. [19113/04]

I propose to take Question Nos. 132 and 133 together.

No posts in the Department of Finance were decentralised as part of the last decentralisation programme.