As is usual, there are a number of post Budget technical and policy adjustments included in the REV. The technical adjustments include a timing related cash cost of €9 million arising in 2020 due in part to the leap year that reverses in 2021. The REV also includes additional expenditure amounts, for various Departments, funded from the Dormant Accounts Fund that do not impact on overall net voted expenditure. In aggregate, an amount of just over €15 million is provided at a gross level across the Justice, Defence, Social Protection, Transport and Communications Vote Groups, with this amount offset by appropriations in aid of an equivalent amount.