Bus Éireann, which operates school transport services on behalf of my Department, maintains a separate account for the School Transport Scheme. This account is audited each year by independent auditors and accounts in respect of the last number of years are available on my Department's website. Regular contact is maintained between Department and Bus Éireann school transport staff in the operation of the school transport scheme and the ongoing monitoring of expenditure profiles. The Department reimburses Bus Eireann for the costs incurred in operating the school transport scheme. The audited accounts for 2009, 2010, 2011 and 2012 show that the total net amount chargeable to the Department was some €159.4m, €154m, €151.8m and €149.5m respectively. School Transport was the subject of a Value for Money Review carried out as part of the 2009-2011 round of Value for Money Reviews. The report of this review, which is available on my Department's website, looked in detail at the various cost factors impacting on the provision of school transport including the scale of provision for children with special educational needs, levels of parental choice and the eligibility criteria underpinning the scheme. The administration heading, or transport management charge, amounted to €18.7m, €18,2m €16.7m and €15m in respect of 2009, 2010, 2011 and 2012. A breakdown of the 2010 and 2011 charge is available on my Department's website. The confirmation provided by the Bus Éireann auditors relates to the preparation of the accounts in accordance with the Summary of Accounting Arrangements of 1 January 1975. On taking office I enhanced the transparency of the scheme by ensuring that the Bus Éireann school transport audited accounts for a number of years were made publicly available on the Department website together with details of the transport management charge. Bus Éireann has confirmed that it does not cross subsidise commercial services from the operation of the School Transport Scheme.