Major problems arising from the Government's decentralisation programme, including high costs and a potentially damaging loss of expertise, have been outlined by the Revenue Commissioners.
Under the programme to move more than 10,000 public-service jobs from Dublin, Revenue is obliged to relocate 376 information-technology (IT) posts to Kildare.
In an outline implementation plan, seen by The Irish Times, Revenue warns that relocating its IT section to Kildare could be "extremely expensive" and poses risks to its business.
It also points out that only 34 staff with the necessary IT qualifications have applied to move to Kildare, leaving a "minimum shortfall" of 345.
Replacements can be found through three possible ways, the plan says: from existing civil service staff, by direct recruitment or through increased use of consultants and contractors.
It is "highly unlikely", however, that sufficient staff with the aptitudes needed would be found from within the Civil Service, while direct recruitment would add to the number of civil servants. The third option, replacing civil servants with consultants, would be extremely expensive.
The plan also says it would be "unrealistic" to expect existing staff to be enthusiastic about the success of the project.
"As yet they have no certainty about their own future, and are being compelled to switch from their chosen career in which the majority have striven - at considerable personal effort - to acquire third-level qualifications and highly-specialised skills.
"This uncertainty, as well as being a demotivating factor, is also likely to encourage many of these people to either move as early as possible to other departments or to depart to the private sector to exploit the new wave of demand likely to be caused by decentralisation."
The use of the word "compelled", albeit in relation to civil servants wishing to remain in Dublin, is likely to embarrass the Government, which insists the decentralisation is voluntary.
Other problems are also highlighted in the Revenue implementation plan.
"The significant proportion [91 per cent] of staff to be replaced will generate a significant risk of a loss of key corporate knowledge and irrecoverable systems failure unless great care is taken in the transfer process."
In Revenue's experience, the plan adds, about 30 new staff per year is the maximum that can be absorbed and trained without having an adverse effect on day-to-day work.
While the Government had initially planned to complete the decentralisation by the end of 2006, Revenue does not envisage beginning the IT move to Kildare, with a first-phase transfer of 103 posts, until January 2009.
