Ms Josephine Feehily:

It would probably depend on how deep the dissent was. If I thought something was really problematic, I might commit it to writing. However, our job is very clear. We have a really good relationship with the Department of Finance and it operates on a type of symbiotic basis, but at the end of the discussion we are clear about our roles - the Department makes the policy and it is our job to implement it. We might say, "We think that is a silly way to do it" or "That is an expensive way to do it", and we would make our arguments, but the policy decision is made by the Government and we implement it. We are very clear about that. There are opportunities to dissent, debate and suggest, but then there is a decision and we proceed with that.