The reason for the Department of Education’s dissatisfaction with the large numbers in Kilkenny is evidenced by a four-page letter dated 8th May 1978. In this letter, Thomas O’Gilin of the Department of Education invited Mr T O’Dwyer, Principal Officer in the Department of Health, to meet and discuss the question of the future development of residential homes. He set out the changes that had taken place over the years since the Kennedy Report in the area of building programmes and in the declining number of children committed through the courts and the ISPCC. This had led to a situation where, in most cases, the homes’ finance for current costs came from the Health Boards who had the largest number of placements, yet responsibility for capital financing still remained entirely with the Department of Education. This created the anomaly because provision of capital money entailed a planning function, but the information needed for planning for future needs had to come from the Health Boards who were placing the majority of the children. The Task Force currently studying the situation were most likely to recommend the transfer of responsibility for residential homes to the Department of Health but, in the meantime, many urgent problems existed that required the co-operation of the two Departments.