Ms Deirdre Donaghy:

A lot of factors go into deciding it. If there is a sunset clause, it prompts a review and the Department tends to look at those that have a larger cost, for example, the research and development and film would be higher cost ones that are reviewed more regularly. The tax and expenditure guidelines give the suggested review and the best practice timelines based on size. Then there are other things that prompt reviews as well. During budget or finance Bill debates, the Minister may often commit that something be examined, for example a tax strategy group paper might be produced on it. Political debate can prompt something to be reviewed. We have discussed that there are many more expenditures than the Department has capacity to review so it is always a case of trying to identify those that give the best value. We have to do a cost benefit analysis of doing a cost benefit analysis really. It is always a case that there is more work to be done than the Department has capacity to do and those are the criteria that bring the ones that get reviewed up to the top of the list.