Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Mr. Dempsey is missing the point. The bottom line for the public looking in at the moment is that if some of this €50 million is regarded as spending on infrastructure, it is a different situation from one in which it is regarded as consultants' fees. That matter needs clarification. With due respect to Mr. Dempsey, giving me, dare I say it, a technical accountant's answer is not what I am looking for and it is not what the public is looking for. I will ask the question again. In an organisation the size of Irish Water, the deputation should be aware of how much of the €50 million is regarded as a capital item as distinct from a revenue item. At the moment it is regarded by the public as a revenue item. It is seen as taxpayers' money going to consultants. This falls on Mr. Tierney's watch. How much of this €50 million does Mr. Tierney regard as capital?