My Department issued a memorandum on the role and responsibilities of Accounting Officers to the Accounting Officers of Departments and offices late last year. It does not include mention of a responsibility in the terms specified by the Deputy, though it does mention the requirement in my Department's document, Public Financial Procedures, that Accounting Officers should ensure that all relevant financial considerations are taken into account and, where necessary, brought to the attention of Ministers in regard to the preparation and implementation of policy proposals relating to expenditure or income. I am arranging to have copies of the memorandum placed in the Oireachtas Library and also to have it put up on my Department's website, www.finance.gov.ie.