Mr. Robert Watt:

Yes, we only got it last week, but certainly, inasmuch as it relates to our role - I am not sure it does - we are happy to provide comments and give the committee some views on it. That is no problem. On the wider issue of the role of this committee and the Comptroller and Auditor General, the focus is very much on mattersex post. The Comptroller and Auditor General prepares reports after the event. When it comes to assessing in advance proposals, theex-anteevaluation is something that in the first instance is undertaken by Departments and then our Department has a role in ensuring the appraisals are carried out properly with proper evaluation. Under our system, parliamentary questions can be asked at any stage about what is the evaluation and what is the assessment of it. It is possible to invite in Accounting Officers to explain their assessment of a particular issue. However, the Chairman is correct that within our system and with our structure and that of the Comptroller and Auditor General and this committee, the focus is very much on an ex postanalysis.

I am aware the Organisation for Economic Co-operation and Development, OECD, touches on some of these issues although I have not had a chance to read its report in detail as it only came out quite recently. I believe the general recommendations are worthy of consideration and merit and if enhanced parliamentary oversight by this committee or other committees can enable Departments to be more effective in delivering services and enhancing value for money, then we very much support that. Our Department would support and would be happy to engage with this committee or with the Executive, no doubt it will be the new Government that must reflect on this, but we have no problem in discussing or giving views about what we think may or may not work. We are very open to this and if implementation of aspects of this report can enhance the role of this committee and that of our Department and if it makes them more effective, we would be very supportive of that.