Mr. Derek Moran:

Coming back to basics, our role is to return us to a position where we have a balanced budget. We have discussed the fiscal rules several times. We squeeze resources and raise taxes ultimately on that basis. The Minister for Finance determines and sets the aggregate level of spending. The Department of Public Expenditure and Reform could be described as the finance Ministry for expenditure. It allocates that and does the things with other Departments that the Chairman is speaking of. Everybody should be concerned about getting the best value and, therefore, minimising the tax burden on the public or ensuring that it should not be excessive. There is no question of having proper financial systems within the health service in order that one would know what is going on-----