The way in which standard basic resources are provided to second-level schools reflects the different management and ownership arrangements for voluntary-secondary schools, vocational schools, community colleges and community and comprehensive schools. Consequently, direct comparison between the different sectors is difficult. The financial allocations for vocational schools and community colleges are made to the vocational education committees as part of a block grant which also covers the vocational education committee overheads and other activities apart from the second-level programme. Voluntary secondary schools are funded on a per capita basis while the annual budget for community and comprehensive schools takes into account factors which vary from school to school such as age of buildings, size of school, location, levels of vandalism etc.