The Water Services Act 2013 provided for the establishment of Irish Water as a subsidiary of Bord Gáis Éireann, to be formed and registered under the Companies Act. Bord Gáis has put in place appropriate programme management arrangements to establish Irish Water, to 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, including details of consultancy costs, is an operational matter for Bord Gáis-Irish Water as these costs are not being funded from the Exchequer. I am asking Irish Water to liaise directly with the Deputy.