John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I accept that issues will arise all Departments and local authorities. A risk will have been taken and it might not quite come off the way it was planned. We accept that happens in life, in business and so on. When it does not quite give value for money, it then comes back under the Comptroller and Auditor General to the Committee of Public Accounts. This committee would be Mr. Watt's line committee and he deals with the Committee of Public Accounts. When that committee deals with a report, it sends it to the Department of Public Expenditure and Reform. The Department of Public Expenditure and Reform sends it to the line Department and that Department sends it back to the Department of Public Expenditure and Reform, which decides-----