Richard Bruton (Dublin Bay North, Fine Gael) | Oireachtas source

Within the system there is a right to appeal. Allocations are generally made on the basis of last September's enrolments, which gives a fairly food projection. An appeal may be made, however, such as by a school that is developmental and there may be children with special needs that were not anticipated and that will cause pressures for additional resources. The Department seeks to anticipate general trends to the best of its ability, though it might not be able to anticipate specific ones. In the area of special needs, ultimately it is the assessment of groups such as the National Council for Special Education that will determine the resources allocation for SNAs, and that is an independent process for which the Department cannot make complete projections.

See this speech in context