Mr. Seamus McCarthy:

Green budgeting is one thing; green accounting is another. If it is just a table at the back of the Revised Estimates Volume, REV, one is looking at the money provided every year. The figures in that are the money provided for spending, and it is only the spending side. I suggest that there needs to be greater transparency around what was spent and on what was raised so that it is broader than the REV. The place where that has to start is the Department of Public Expenditure and Reform. Another point is that the budgeting that is being done now, is budgeting for 2020. Even for the 2019 financial statements, we have missed the boat.