2. This is the third year that the Committee is undertaking the Budgetary Review and Recommendation process and believes that sufficient time has elapsed for it to be possible - desirable even - to critically reflect on the process, with a view to identifying refinements. In particular, the Committee has found the time allocated to the process hugely challenging, despite having systems in place to monitor performance and spending throughout the year. Specifically, the conflation of the formal process of evaluating annual performance with consideration of requests for additional funding is problematic. The short space of time between the date for the formal submission of annual reports and the BRRR hearings leaves the Committee with little time for prior critical engagement with the reports and discussion of key focus areas. The process also provides little opportunity to canvas the public's views on performance, which would be invaluable. The Committee is of the view that, as a first step, consideration should be given to esablishing whether it is feasible to require Departments and institutions to table their annual reports far earlier in the year - the end of August was mooted as a possible date.