Mr. Ronnie Downes:

That is a very fair point. One needs to be aware of the risk of engaging in a navel-gazing exercise with a never-ending supply of options that can provide food for analysis, discussion and argumentation for many years versus what we are trying to arrive at, which is a professional assessment. Let us take the example of the development of a sports excellence academy. Potentially, there are many options, including greenfield sites, the development of existing sites, utilising university or other facilities etc. The job of economic and evaluation professionals in the Civil Service and public service is to come up with a credible range of options and to provide pros and cons. In turn this analysis is a tool for decision makers. It is not an obstacle for decision-making. It enables, facilitates, streamlines and informs evidence-based policymaking. That is what we are trying to accomplish.

Lest my earlier remarks about horses falling on the racecourse be misunderstood, we are not trying to ensure that every racehorse falls. To step out of the analogy for a moment, some non-viable projects, which may have seemed good when they were an idea in someone's head then do not survive contact with an options analysis or cost-benefit analysis. We want to ensure that the decision makers can say at an early stage that it will not cut it and turn their attention to other options which are more viable and more interesting so that in turn the political decision makers can make that decision.

It is not our goal in developing the public spending code to come up with a technocratic formula for deciding on which project should proceed and which should not. Politicians are elected by the people and there is a certain vision that needs to be brought to bear to decisions above and beyond that informed by technical professional analysis. The public spending code is not a substitute for decision-making. It is an aid and a tool for use by decision makers.

I will ask Ms Costello to deal with the question on Irish Water. She is the principal officer in charge of the housing Vote, which, inter alia, deals with water issues.