Of the 9 associated arts/culture bodies of the Department in its current form, 5 operate their own payroll systems, 2 have outsourced the function to the Financial Shared Services Division of the Department of Justice and Equality, and 2 have outsourced the function to private sector third parties. In accordance with its Action Plan developed pursuant to the Croke Park Agreement, my Department will consider extending the shared services model to the agencies under its remit, subject to appropriate cost-benefit analysis. In this regard, my Department's payroll system is currently outsourced to the Financial Shared Services Division of the Department of Justice and Equality.