Neasa Hourigan (Dublin Central, Green Party)
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Staying with the spending rule, I welcome the changes, as does IFAC. I certainly welcome the sustainable growth of a 5% annual increase. However, I am sometimes frustrated by the focus on the metric of spending rather than that of outcomes and value for money. I have recently been looking into unit costing of services. I am thinking in particular of the opacity in respect of the health service and what we are getting for the amount of money spent by the State. It seems to appear as an issue in academic papers, but not so much in Government documentation, it is fair to say. What kind of work has IFAC done on the unit costing of services? Is it worth pursuing?