I propose to take Questions Nos. 434 and 435 together.
The Water Services Act 2013 which provided for the establishment of Irish Water as a subsidiary of Bórd Gáis Éireann, to be formed and registered under the Companies Act, also provides for the normal governance arrangements for a commercial State body in relation to its financial sustainability. Bord Gáis has put in place appropriate programme management arrangements to establish Irish Water, prepare for the transfer of assets, liabilities and functions from local authorities from 1 January 2014, provide for customer service and billing and implement the domestic water metering programme. Expenditure on this programme is a matter for Bord Gáis/Irish Water. The costs are not being funded from either the Exchequer or the Local Government Fund. In relation to other costs arising for Irish Water in 2014 I refer to the reply to Questions Nos. 111 and 113 on 14 November 2013.