Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation a copy of the background research and correspondence, which has been carried out by the Department of Public Expenditure and Reform, any external consultancies or its direct agencies to examine and predict the expected costs in terms of penalties and necessary permit purchases, and the conclusions of exactly what costs would accrue to the Irish State for missing Ireland’s 2020 Renewable Energy Targets in electricity (RES-E), renewable energy in Transport (RES-T) and renewable energy for heating and cooling (RES-H) .