Full details of the costs relating to the managerial and professional staff arrangements which applied before and after the establishment of three new country councils in County Dublin are not available in my Department. However, the additional costs, if any, of the managerial and top professional offices are likely to be marginal, bearing in mind that creation of the offices concerned involved, in many cases, the suppression of other offices. While proposals for the creation of a small number of additional professional offices at various levels were sanctioned, any additional costs arising would not be significant.