asked the Minister for Finance his plans in relation to the reform of financial procedures; the action he proposes to take on the proposals in the paper published by the previous Government entitled A Better Way to Plan the Nation's Finances.

8.

asked the Minister for Finance the proposals he has to reform financial procedures in the Dáil.

9.

asked the Minister for Finance if he has any plans to change the format, method or timing of presentation to the Dáil of the Estimates of public expenditure.

(Clare): I propose to take Questions Nos. 7, 8 and 9 together.

It is my intention to improve those financial procedures which come within my competence as Minister for Finance. It is intended that information to facilitate a better appraisal of public expenditure will be made available in the context of the 1983 public expenditure documentation. The format of this information is still being developed.

While I would hope to present the Estimates earlier than has been the practice, Deputy Bruton will appreciate the difficulties in doing this. Other proposals being considered concern improvements in the timetable for presentation of budgetary documentation to the Dáil, the development of Government accounting practices, the reporting and accounting arrangements of State-sponsored bodies and the information provided on the Public Capital Programme.

The question of reforming the financial procedures of the Dáil is a matter for the Committee on Procedure and Privileges and has been before that committee for some time. I hope the new committee will give the matter urgent attention.

As to the discussion paper published by the previous Government—in which I appreciate Deputy Bruton when Minister for Finance took a keen personal interest—the proposals therein are being reviewed in the light of the public response. I am not yet however in a position to indicate the extent to which the proposals will be implemented, except where they coincide with those mentioned above.

I welcome what appears to be a qualified endorsement of the proposals of the previous Government in this matter. I should like the Minister to state specifically if he accepts in principle that the Estimates for expenditure should be presented to the Dáil in the year previous to that in which the expenditure is to be incurred and should be discussed and sanctioned by the Dáil at that time rather than when the money has been spent, as is the case at present?

(Clare): I accept in principle what the Deputy has said but I know he is aware of the difficulties last year —and in my experience in most years — in finalising Estimates. I accept that it must be possible over a short period of years to bring about that reform. At any rate I hope so.

Would it be possible to introduce the October presentation of the Estimates for the subsequent year as was planned to take place originally in October 1982 but which is not possible now because of the lateness of the budget? In other words, is the Minister prepared to give a commitment to present the Estimates for 1984 in October of 1983?

(Clare): In view of the difficulties involved the only commitment I can give in that respect is to attempt to do what the Deputy suggests but I am sure he will appreciate that there can be no question of a total commitment in that regard.

Everybody would acknowledge the open-mindedness with which the Minister is approaching this question but would he not agree that everybody else would be likely to have an open mind also and that if Deputy Bruton's suggestion is adopted in some form or other whereby the Dáil is given a chance at least two months before the end of the calendar year to consider Estimates for the following year, the House will be that much more understanding if in the course of the following year the Estimates are found to be deficient and Supplementary Estimates are brought in? Would that not be a small price to pay for the main shape of the Estimates being disclosed to the House well in advance of the beginning of the year?

(Clare): That is a principle with which I agree but it is something that would take some time to bring to the level referred to by Deputy Bruton. It is not something that could be done in one year but it could be attempted and possibly achieved in a period of a few years.