The Government has been accused of a continuing lack of accountability and failure to carry out value-for-money assessments in its annual Estimates.
Fine Gael finance spokesman Richard Bruton said last night that the Estimates had been put together without any evaluation of programmes or performance targets for last year or next year.
"We were promised reform that would deliver value for money - we have seen none," he said.
Mr Bruton said increases in motor tax, social insurance, health and National Training Fund contributions would create more than €1,000 million in additional taxes which families and business would have to pay next year.
"By the time the Minister sits down on Budget day, current spending for 2007 will be budgeted to increase by 11.5 per cent. This is three points faster than the growth in nominal national income. These three points represent €1,400 million and will have to be collected in extra taxes, no doubt hidden until well after the general election," he added.
Labour Party finance spokeswoman Joan Burton described the Estimates as "mark-time Estimates" and said the full picture would only be known on Budget day when the Government's real intentions on tax and spending policy would be seen.
Despite additional spending of close to €4 billion for 2007, huge questions remained about housing affordability, the availability of childcare, the delivery of public transport, class sizes in schools and tackling crime.
"What contribution will these spending plans make to solving the environmental problems which face Irish society in developing renewable energy and in tackling carbon emissions?
"As is usual there is no clarity in thinking in the Fianna Fáil/PD Government on these issues," she said.
"In spite of having more money at his disposal than any other Minister that preceded him, the record of this Government over 10 years on achieving genuine improvements and efficiencies in public service delivery falls far short of people's legitimate expectations."
Green Party finance spokesman Dan Boyle accused Mr Cowen of "playing Texas hold 'em" with the pre-Budget book of Estimates and the Budget process in general.
He said the Estimates told little about the Government's spending intentions for the coming year and in particular lacked accountability and value-for-money indicators that showed whether or not finances allocated in the previous year had been effectively used.
"Accountability on capital expenditure is particularly lacking. Increasing reliance on public-private partnerships will mean that spending of public money by private companies will become ever more unaccountable," he claimed.
Sinn Féin finance spokesman Caoimhghín Ó Caoláin said the key question was whether additional revenue would be properly directed at addressing deficiencies in public services and at helping those who had least benefited from the economic boom of recent years.
He said in this time of affluence, the priority must be to target the additional revenue available to the Government at addressing the plight of those who had been left behind.