taking to monitor "apparent excesses'' of the Education Ministry, particularly in light of its statements about "now is the time to tighten our belts''.

His question was referring to the Education Ministry's plans to hire a specialist team of five to assist with implementing major education reforms.

But Finance Minister the Hon. David Saul stressed that his Ministry monitors the spending of all Government Ministries, "including the Education Ministry''.

Dr. Saul said permanent posts within the Education Ministry, "as within all other Ministries'', are frozen.

"Therefore, permanent posts which are advertised in the Ministry of Education do not represent additions to the permanent establishment of that Ministry, but simply represent the normal filling of permanent staff vacancies,'' he said.

"A number of temporary posts are being created within the Ministry of Education in order to establish a team to implement the educational reforms arising out of the initiatives and recommendations of the Educational Planning Team.'' Dr. Saul said the temporary positions will be funded from money set aside for the EPT project and "are not in any way to be considered increases in the permanent establishment''.

Shadow Education Minister Miss Jennifer Smith asked if the Finance Ministry compared salaries for similar posts in the private sector before approving the salaries advertised.

Dr. Saul said a joint panel, which reviews Government salaries, looked at salaries in the private sector.

Mr. Cox asked the Finance Minister to tell the House "what concrete plans have been made to implement the feasibility study on Unemployment Insurance which was promised by Government when they approved the Opposition's motion, as amended, in November of last year''.

Dr. Saul said his Ministry plans to review this summer information gathered from other jurisdictions on unemployment insurance schemes, identify features which might have relevance to Bermuda and prepare a preliminary report for Government.

"I expect to be able to report progress on this matter when the House reconvenes in November,'' he said, adding that a senior official in his Ministry also attended a workshop in the Caribbean on unemployment insurance programmes in that region.

Mr. Cox also asked Dr. Saul to respond to the suggestion that hotels are in breach of the "no taxes without representation'' principle when they try to impose a levy as part of their charge.

Dr. Saul said there was nothing to preclude hotels from imposing levies or surcharges on expenses incurred by guests.

"However,'' he said, "if hotels do introduce such charges on the bills of guests and refer to them, for example, as an "energy surcharge'' or "a resort levy'', then these charges should be clearly identified as part of the hotel's charge for accommodation.

"As such, the charges are subject to hotel occupancy tax, being part of the "rack rate''.

Dr. Saul also said such charges "must not'' be advertised as Government taxes.

"Where instances of surcharges or levies introduced by hotels under the guise of taxes come to the attention of the Ministry of Finance, the Tax Commissioner's Office takes appropriate steps to advise the hotels concerned that these charges must not be represented as Government taxes,'' he said.