Tús — the community work placement initiative is progressing to have 5,000 people who have been unemployed for more than one year in work placements provided by community, voluntary and not-for-profit organisations in the coming months. Tús is delivered at local level by the 52 local development companies and by Údarás na Gaeltachta in Gaeltacht areas. As part of the arrangements with local development companies, a service fee is paid by the Department to meet the additional costs of delivering Tús in each of their operational areas. This service fee is based on the number of placements the company has accepted to manage and is designed to ensure that direct and indirect costs involved in the delivery of Tús are not borne by other programmes operated by the companies. To this end, each company is required to apportion indirect elements of its corporate cost base to Tús in line with arrangements for other programmes the company delivers. These costs will include board, legal, accounting, audit, management, including a proportion of the CEO/manager salary, stationary, insurance, communication, rents, and other office costs. In limited cases, some element of the service fee may be used to offset the salary costs of employees assigned to work on Tús or engaged specifically for duties relating to the management of the initiative.