Mr. Derek Moran:

They should be. One of the things that falls out of the phase that we have been through is the concept of throwing windfalls at a problem. We have discussed this on and off during the meeting. That has gone away. We squeeze efficiency because the capacity to throw money at a problem has gone. We have to operate within strict rules.

On the wider question of the allocation and the efficiency with which money is used, the Department sets out the overall level and the operation a level below that crops up in the context of the Department of Public Expenditure and Reform.