Mr. Robert Watt:

No, I do not think that is the case. Our main concern is to ensure that the spending increases are sustainable and budgets are executed in line with profiles. When it comes to large-scale spending and projects, we get involved from a value for money and assessment perspective. The micro-spending of Departments is for the Accounting Officers. They must deliver that spending in line with the procedures set out. We do not tend to get involved in the micro-detail.