Derek Nolan (Galway West, Labour) | Oireachtas source

It could seem that there is no harm done or no money embezzled. However, this was happening at a time when cashflow was extremely restricted and the State was borrowing at extremely high rates. Also money that was spent and not surrendered was effectively borrowed and interest was being paid for on it. It was not exactly a harmless accounting figure, if it was being done deliberately or if it was being done to save budgets.