The Department for Innovation, Universities and Skills (DIUS) was established under machinery of government changes in June 2007. DIUS currently operates two financial ledgers. BERR continue to provide accounting services for the ex-DTI parts of DIUS and DCSF provide a similar service to ex-DfES elements. Our accounting systems record costs, including services based on their nature rather than the geographical region to which they pertain. To provide a response to this question would be at disproportionate cost.