In all of this the Department of Finance has the lead role and essentially has the power of veto. Given this it is perhaps not interested in establishing mechanisms that would inevitably broaden the level of accountability, remove some of its power and make it more accountable for the power it wields. However, it would be in the interests of the control of public expenditure and the management of the economy if some of the NESC report recommendations were implemented. The report points to difficulties, such as the absence of performance management and the undertaking of evaluations which are not used to inform subsequent decisions. It also points to a failure to concentrate on outputs and value for money in terms of expenditure. In terms of accountability to committees, such as those of the Oireachtas, it points to a concentration on whether money was spent correctly, regularly and in accordance with decisions that have been taken which ignore value for money implications.