Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

But why was there an understanding? The process of Supplementary Estimates is not particularly onerous, so why did we do it this way? Why did we set aside the public financial procedures that are in place? I know that the country was under pressure in that era, but that is when procedures and formal oversight are important. That is why we have formal oversight, for those moments of pressure, so that we do not come back in a few years' time and ask how did that all work. I am still not clear why that process was followed instead of the very accessible and widely used Supplementary Estimate process, which I assume we all accept is best practice.