Mr. Seamus McCarthy:

This was a point I raised in respect of the Department of Education and Skills and the national training fund last year in that there were movements between the subheads and the fund. I was struck by the possibility that the expenditure limit that is set on the Estimate might be circumvented or charges could alternatively be charged to a fund. What I would like to see is a clear distinction between the charges that are appropriate to the Vote and those that are appropriate to the fund. I would also like it to be the case that things would not be moved from one year to the next.