The manner in which primary schools are funded takes account of the fact that the Department's accounting period is based on a calendar year, while schools traditionally operate on the academic year commencing in September. Thus, primary schools receive capitation funding in January and June, and the ancillary services grant in March. The amount of grant paid to an individual primary school for capitation and ancillary services is determined by the school's enrolment, subject to a minimum grant for both capitation and ancillary services in respect of schools with enrolments up to 60, and a maximum ancillary services grant in the case of schools with enrolments of 500 or more. The Deputy may wish to note that Circular 40/2009 clarifies issues relating to the allocation of funding for primary schools. The circular states that capitation funding provided for general running costs and funding provided for caretaking and secretarial services may be regarded as a common grant from which the Board of Management can allocate according to its own priorities. In due course, both grant schemes will be merged. In the interim, both grants will continue to be paid according to existing timelines and calculated separately as heretofore.