The cost of the Government's proposals for implementing the Interim Advisory Committee's recommendations in 1991–92 has already been fully funded by the Government's decisions made last year on local government expenditure. The 1991–92 education standard spending totals announced last autumn allow for the full cost of these proposals, as well as for the follow-through cost of the 1990–91 teachers' pay award, and also include an element for the exercise of local pay discretions.