Deputies will remember that on introducing these Estimates, on the 6th October, I think it was, I went into some details with regard to them. It is the first time we have produced Estimates, and it is possible that the old procedure which was in operation in the last Dáil might be considered a useful precedent to be adopted in future. I do not much approve of that old system, which practically amounted to the Minister in charge of the Department painting the work that had been done—work in some cases, I should say, that was supposed to be done, or that he would like to have done—for the consideration of the Assembly. I recollect some of these reports, which gave a very glowing description, and which I am positively convinced were exaggerated. Now, with regard to those Estimates, we must make up our minds sooner or later upon a definite policy, or upon the adoption of a definite line with regard to our finance. If the Dáil were to adopt what has been suggested by some Deputies, it is quite possible that the interests of the country would not be best served. In other words, if you take from a particular department or a particular Minister control which is direct and immediate and which must be of a tight ening character, and spread that control over a great number of shoulders, naturally the purse will not be as tightly held as if it were under the control of a single individual subject to certain regulations which he must carry out. In the ordinary way the Estimate provides three parts, one of which is the sum involved. As far as the Dáil is concerned if it votes a sum, the distribution, the expenditure and the correct accounting of it is distributed over a very small number of persons and the Minister for Finance for the time being must exercise considerable control over those funds. If, on the other hand, it should happen that each Minister would be personally responsible to the Dáil it can be easily seen that the actual tight control does not operate in a case of that sort, and that the road is open for a certain looseness which is certainly very inadvisable at the starting of a new State. Deputies ought to realise that there were various operations to be performed before we were in a position to produce these Estimates. In the ordinary way the administration was to be practical until this provisional or transitory stage should pass. In addition to that there were, as I have already explained on other occasions, not alone adjustments and arrangements and conferences, closing up of old accounts, arranging new methods and so on, but also a considerable number of visits had to be made to London to regularise matters. There was no time at our disposal for considering this question of the best method of introducing Estimates, and I do not know if it would have been reasonably possible in the case of the majority of the Estimates to have indicated any line of policy with regard to the Minister in control. Take, for instance, Local Government. The Minister there has got certain regulations to attend to. He has not, at his own sweet will, the right to say, "yes" or "no" with regard to the matters before him. He is bound by laws, regulations and instructions. The Minister for Finance is in somewhat the same position. He can only make payments where they are regularly authorised. If there were in mind, let us say, the establishment of a new currency and so on, any alteration in a matter of that sort would be of such a magnitude as to have been impossible of completion in six or seven or nine months, and I have very little hope of being able to consider such a question in a way in which it would be possible to produce anything in a satisfactory manner within the next twelve or even eighteen months, or possibly longer. The Dáil, I admit, has been particularly indulgent with regard to the Ministry, but I do not know that the criticisms, in so far as I have listened to them, would serve any useful purpose at this moment if the Government were to consider putting them into practice. It has been suggested there should be a number of Committees. I am satisfied that in the fixing up of the Constitution Ministerial control was to a very large extent in the Deputies' minds. I do think that if the setting up of Committees had been at that time in the minds of Deputies it ought to have been introduced into the Constitution. It is unreasonable to have then indicated that Ministerial control was to have been the order of the day, and to suggest now that Committees should operate. If the pressure of business continues as it has for the last few months I do say there would be scarcely any time for a Minister to attend such Committees. The number of matters requiring attention, the amount of documents to be read, reports to be considered, the various decisions to be given, do not admit, as long as the day continues to occupy 24 hours, of any further experiment with regard to that. You cannot have Committees of such a sort and at the same time attach responsibility to the Minister. With regard to the particular financial control that you would have, there are only two or three systems in operation. Our minds have turned towards the one which has been described as the most perfect. We are operating on that line. I expect if it be found unsuccessful or unsuitable in this country it will be altered, but I am not now in a position to indicate any great extension on the information that has been supplied by Deputies, until the Ministers have had a good deal more experience of their offices. Some of the Ministers are in the particular offices which they occupy two or three months only; they were absolutely new to the work, and some of them were unacquainted with the officers in charge of the departments. We must remember this is a legislative assembly, and if the Dáil has to be concerned with so many matters requiring attention by the Legislature, and if the attendance of Ministers here be considered an essential in that connection, and I believe it is, it would be unreasonable to expect Ministers to be in such direct touch with the ordinary operations of their Departments as to submit reports regarding the conduct of these Departments and the policy that is involved.
