Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

It is hard to have confidence in that figure if the Department cannot do as Mr. O'Sullivan described. The core of activity based costing is giving a result in terms of how much something cost. If the Department cannot figure out the cost of a revaluation or other work associated with it, it is very difficult to have confidence in the figure Mr. O'Sullivan has provided.