Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation All correspondence between officials in the Department of Public Expenditure and Reform and officials in the Department of Further and Higher Education about the shortfall in the pension control accounts of universities identified by the Higher Education Authority between September 1 2021 and December 31 2021. All correspondence between officials in the Department of Public Expenditure and Reform and officials in the Department of Further and Higher Education about the €56 million in once-off funding is being made available in 2022 for pension liabilities between September 1 2022 to present.