The Comprehensive Review of Expenditure which is to take place over the coming months will examine all areas of public spending. The outcomes of the above process will be brought before Government in the autumn for consideration and decision in the annual Budget and Estimates process. I anticipate that expenditure estimates will be published in Budget 2012, as part of the unified budget process. The more detailed "Revised Estimates for Public Expenditure 2012" will follow and be discussed by the relevant Dáil select committee before being voted upon in the Dáil.