As regards value-for-money concerns arising from cost overruns and deficient management of infrastructure projects, the Department of Finance's capital appraisal guidelines for public sector capital projects are currently in the process of being revised. The Minister for Finance has also indicated in the Lower House that he is in favour, in principle, of a multi-annual system of financial envelopes for capital investment. This was recommended by the ESRI and would facilitate more efficient project and programme management by giving greater certainty about the availability of resources over a number of years. The Minister has stated that he intends to return to these issues on budget day.