The budgetary watchdog, the Irish Fiscal Advisory Council (IFAC), has said the Government's commitment in the Budget to support incomes and the economy is "appropriate".
However, it was critical of billions in non-Covid expenditure commitments for which it said there were no long term funding plans in place.
The Government is expected to borrow over €20bn this year and around the same amount again next year to support the economy and incomes through Covid-19 and the possibility of a no-trade deal Brexit.
While it says the huge amount of public funding is right, the budgetary watchdog is critical of between €5.5bn and €8.4bn it estimates will be spent next year on non-Covid related expenditure.