I accept the Minister's point that it is brave of any Government to set targets. However, the targets are not entirely voluntary in this case because, as the Minister is aware, there are certain responsibilities under the Maastricht criteria. The Minister paid handsome tribute to previous Governments and I accept the role played by the Opposition. However, an extraordinary game is being played with the public accounts. The Minister is a businessman and he is aware that one cannot retrospectively secure overdrafts. This is what is being done in parts of this legislation and the sham approach is a pity.
The creation of a special account, involving £60 million in this case, is not something anybody would condemn in itself. It is a good thing and difficult to do within the constraints imposed on the Government. However, the accounting procedures being adopted are close to fraudulent in the true sense of the word. I accept the Minister for Finance faces certain problems and he must ultimately come broadly within the 2 to 3 per cent range. However, in reality, there is a fragmentation of what was a brave target and the attempt to overcome that through fraudulent accounting practice is reprehensible. Whether it involves this Government or a Government of any other political shade, it is important that Members of the Oireachtas point out that certain standards of accounting within the public accounts, which are loose and shoddy in themselves, are being thrown out the window. This is a pity.
