Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I will add something to that, briefly. The legal basis and authority for the expenditure of public money ultimately comes from a vote of Dáil Éireann. I know the committee in its interim report touched on the possibility of the committee playing an enhanced role when it comes to Supplementary Estimates. As committee members know, Supplementary Estimates go to the line committee in the same way as normal Estimates. They are scrutinised before they come back into the Dáil. Some thought needs to be given as to the exact demarcation of the responsibilities and roles of the Committee on Budgetary Oversight, which would perhaps focus on the overall framework. We should then ask whether we can enhance the work of the sectoral committees when it comes to considering the annual Estimates and Supplementary Estimates which are considered in committee and then come into the Dáil for an actual vote. That is the current legal framework. A vote of Dáil Éireann gives us the authority for spending public money.