Dr. Robert Sweeney:

Those constant revisions actually come from the European Union. I have done previous work where I interviewed several civil servants about the role of the State. They said that often the Commission would introduce a new methodology, a footnote here and a footnote there, which could change the space that they have to engage in public expenditure. I would not see it as the relationship between IFAC and the Department of Finance and the Government. It is whether the European Union will abide by its stated intention to simplify the rules and move away from these constant revisions. One of the aims of the current revisions is to simplify, precisely to prevent those things from happening in the future.