Mr. John Conlon:

The circular does not provide for any sanctioning process. Most of the discussions we have with Departments can involve discussions on both underspending and overspending on their capital budgets. In terms of the way we review budgets on an annual basis, there will be a sharper focus on what can be delivered within those budgets. For example, this year the Department of Education has a certain budget and will probably overspend on that. To be frank, I do not see that in a bad way, because it is delivering more output for that in terms of the number of schools and classrooms it is delivering. We will see an enhanced budget for that delivery. I am not sure if the Cathaoirleach has any example in mind in relation to the overspends to which he has referred. Any sanctioning process will be discussed in the negotiation of future budgets to make sure that it is delivered