I propose to take Questions Nos. 260 and 261 together.The Deputy will be aware that a retirement package, with a cut-off date of 29 February 2012, was in place in the public service in 2012. Due to the unique circumstances surrounding this package, a definite pattern of retirements was difficult to forecast when the 2012 Estimates were being finalised at the beginning of the year. Based on expenditure returns to date it is now projected that expenditure on my Vote for superannuation will exceed the original allocation as set out in the 2012 Revised Estimates Volume. The full impact of this excess will not be known until year-end. However, I expect to manage any excess on superannuation payments, and excesses that may occur on other areas of the Vote, from within the overall allocation for my Vote for 2012. Given the size and complexity of the Education and Skills Vote it would not be unusual for variations to occur on certain expenditure subheads in any year. The virement process allows Departments, with the sanction of the Department of Public Expenditure and Reform, to allow savings arising on one or more subheads to meet excesses arising on other subheads. Under the expenditure ceilings set as part of last year's Comprehensive Expenditure Review, my Department is required to secure savings on current expenditure of €77 million in 2013. As has been the case in previous years, it is possible that upward expenditure pressures will emerge on some areas of my Vote next year, but that there will be an offsetting effect as a result of savings emerging in other areas. The full extent of any such upward pressures and savings is currently being examined by my Department in the context of preparations for the 2013 Budget. The position in relation to projected superannuation expenditure will be closely monitored in this regard.