Kieran O'Donnell (Limerick East, Fine Gael)

I accept the Minister's points and I welcome the fact that he will be encouraging Dr. McCarthy's review group to consult the Comptroller and Auditor General. As already stated, I would not use the term "puzzled" in respect of the way in which the public accounts are presented. Reviewing them is relatively straightforward. The issue which arises is that when one considers the various expense headings, in many instances one will see a standard percentage increase being provided.

As Deputy Bruton has stated on many previous occasions, the process relating to the budget should be far more interactive in the context of involving members in the production of figures. Effectively, we are presented with what is a fait accompli. I agree that there are items of expenditure that are fixed. However, there are other items of expenditure that are variable. Taxpayers' money is a scarce resource and it must, taking account of value for money, be spent in the wisest way possible.

That is the perspective from which I am coming and I was not engaging in an interpretation of the public accounts. The officials in the Department of Finance do a very good job in the context of presentation. I am concerned about the process and how we should proceed in respect of it. I hope the Minister will take the points I have made on board.

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