I refer to the Department of Finance Circular 17/2008 (E157/19/2000), dated 29/07/2008, which altered from 08/07/2008 the terms previously sanctioned in Circular 35/2007 (02/11/2007) concerning retirement lump sums. The subject matter of this FOI Request is the process that involved civil servants leading up to the issue of Circular 17/2008. I request the following information and records: (1) All records concerning the “process” above to include the formulation of any initial and subsequent proposal, internal departmental records, consultation processes, submissions to and from members of government, inter government department communications, external communications, legal advice and government decisions. Records to include formal and informal written communications, emails, file notes (handwritten or otherwise), records of telephone conversations and records held on any other medium. (2) When precisely did the Secretary General, Department of Finance, or one of his senior officials, first become aware of any consideration being given by the government to not implement the pending phases of the pay increases as previously approved by the government on foot of Report No. 42 of the Review Body on Higher Remuneration in the Public Service? Please provide any record evidence of this matter. (3) Did the Department of Finance Officials inform (formally or informally) other government