Brian Cowen (Laois-Offaly, Fianna Fail)

Actuarial advice was taken to that effect and it was set out in much greater detail and transparency than was the case for the initial report. We can agree or disagree with the recommendations but we should fairly characterise the professionals involved and the work they did.

I accept the point about the costs which are incurred when permanent and pensionable posts are created. How to move away from a cash basis is perhaps a matter on which the working group on better financial reporting could report to me. I am not sufficiently au fait with the ups and downs of that at present.

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