evidence: Approximately £2m of £300m is attributed annually to Northern Ireland for these museums; the rest is attributed to other UK regions.[4] Treasury guidance states that the "who benefits" principle should be used wherever possible in public spending accounts.[5] Clearly these Museums will attract visitors (i.e. beneficiaries) from Northern Ireland and on this basis it is reasonable to apportion some of the expenditure to the region (perhaps on the basis of which region visitors to the museum originate from). However, the "where benefits" principle also seems relevant, as the spending of museum staff, suppliers and visitors is likely to be concentrated in London. Unfortunately, the document does not explain how Northern Ireland’s share is calculated, and more transparency would be welcome. There also appears to be an inconsistency in that the Department of Culture Arts and Leisure (DCAL) spending on museums in Northern Ireland is fully attributed to the region, regardless of whether visitors hail from other parts of the UK. [...] Northern Ireland Public Finances 2011-12: Summary Table