Brian Cowen (Laois-Offaly, Fianna Fail)

I hope to make an announcement in the budget on the ongoing reform process I have in mind. My initial reply outlined a number of issues that must be borne in mind in the context of reform. We have obligations such as reporting to the EU and so on, and I referred to the question of timing. The PAC report, which is short but which contains annexes by Deputy Rabbitte and others, mentions the question of bringing forward the Budget Statement to September or October. However, we need updated data because when one is planning for the next financial year, the latest and most accurate data are needed. Under the present circumstances, having data up to the end of November provides a much better prospect of proper accountability regarding expenditure or revenue projections than relying on August's ERO or second quarter returns in June. I have come to that view and there is a strong reason that should be the case.

I refer to the Deputy's question regarding the Comptroller and Auditor General. The PAC's remit under Standing Order 156 provides that Ministers can be held to account. There is not an ex ante appraisal mechanism for the Comptroller and Auditor General and, therefore, I do not see why it should be provided for the PAC. That is not the issue. Ministers also have responsibilities and duties to discharge and we derive our executive authority from the House. The principle of democratic accountability is about the Executive acting and being held to account through the normal scrutiny powers available to the Parliament. We must be mindful in the context of reform not to provide that executive action is subject to ex ante appraisal before action is taken. That is a matter for Government to institute and decide upon in the interest of effective governance.

The principle of accountability relates to decisions taken and consequential expenditure. We do not want to end up with a gridlocked system where so many appraisals, overlays, overviews and reviews are under way that the opportunity for action is lost. What is put forward as a more effective and efficient procedure might undermine the objective for which it was set up. I believe in trying to devise mechanisms which will streamline the process by improving the data and information available to the House, ensuring the committees can discharge their accountability requirements and involve Members more widely in their appraisal and participation in such a process but not in trying to put the cart in front of the horse where the rights and duties of Ministers are compromised to the point of not achieving the objectives which the Deputy wishes to set out. There are many views on these issues but I am giving a flavour of what I am trying to do.

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