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Procedural guide to Estimates in committee

The Estimates process is Dáil Éireann's method to allow the Department of Public Expenditure, National Development Plan Delivery and Reform to seek to withdraw funds from the Exchequer to meet most Government spending obligations.

Articles 17.1.1 and 28.4.4 of the Constitution provide for the presentation to and consideration of Estimates by Dáil Éireann, respectively.

Estimates in committee

Dáil Standing Order 215 addresses presentation to the Dáil and referral of Estimates to committees. The language of Standing Order 215 echoes the language in Article 28.4.4 of the Constitution.

215. Presentation to the Dáil and Referral of Estimates to Committees

(1) The ordinary yearly Estimates for Public Services shall, unless the Dáil shall otherwise order, be presented to the Dáil and circulated to members during the period commencing seven days prior to Budget day (being the day on which the ordinary yearly Resolutions imposing taxation are moved) and ending on the first Wednesday in December prior to the year to which the Estimates relate: Provided that supplementary or additional Estimates, not included in the ordinary yearly Estimates, may be brought forward on leave given by the Dáil after motion made.

(2) An Estimate or Estimates, including supplementary and additional Estimates, shall, on being presented to the Dáil and circulated to members, stand referred to the  appropriate Committee or Committees for consideration: Provided that, where the Dáil enters into consideration of any motion under Standing Order 213 in respect of such Estimate or Estimates, the referral of that Estimate to that Committee shall stand rescinded.

Presentation and circulation of an Estimate is given effect by way of a motion under Standing Order 215, such as in the following example:

I move:

That Revised Estimates for the Public Services for the year ending 31st December, 2023, be presented to the Dáil and circulated to members, pursuant to Standing Orders 95(1)(a) and 215.

The Revised Estimates Volume (REV), Further Revised Estimates and Supplementary Estimates are published on gov.ie and laid in the Oireachtas library by the Department with responsibility for the public expenditure brief. The library catalogue is publicly available and can
be searched online.

Remit, scope and purpose of Committee consideration of Estimates

Dáil Standing Order 95(3) states:

The principal purpose of Committee consideration of matters of policy, governance, expenditure, and administration under paragraph (1) shall be―

(a) for the accountability of the relevant Minister or Minister of State, and

(b) to assess the performance of the relevant Government Department or of a State body within the responsibility of the relevant Department, in delivering public services while achieving intended outcomes, including value for money.

Standing Order 210 requires Estimates to be considered "in-committee". It is well-established practice that they are referred to the relevant sectoral Select Committee. This is reflected in Standing Orders 215(2) and 215A. For Revised, Further Revised and Supplementary Estimates, the relevant Select Committee engages with the relevant Ministers through public hearings.

Once hearings conclude, Committees send a message to Dáil Éireann, which generall approves Estimates without debate. Committees cannot amend Estimates and have no formal role in approving them. However, Standing Order 215A provides that Committees may make a report to the Dáil in respect of their consideration of Estimates.

Types of Estimates, timelines and the role of committees

There are four main categories of Estimates:

  1. The (Abridged) Estimates or proposed spending for the next year.
  2. The Revised Estimates, or the revised "final" proposed spending for the next year.
  3. Further Revised Estimates, where the original Revised Estimate is withdrawn and was not passed by the Dáil, or where functions of one Department are transferred to another.
  4. Supplementary Estimates, which deal with required additional spending for the current year.

The (Abridged) Estimates | Mid October, or on or before Budget day

Is there a role for Committees?

No.

The Abridged Estimates for Public Services comprise proposed spending for the next year and are published as part of the Expenditure Report (Budget documents). Detail provided for the Votes is limited to programme level and varies (hence "Abridged").

However, sectoral Committees may invite written submissions from members of the public, stakeholders and interested parties. They may also hold pre-Budget engagements with stakeholders on policy issues within their remit.

The Select Committee on Budgetary Oversight may also hold post-Budget engagements and make observations and recommendations related to the budgetary package and process.

The Revised Estimates | Mid December and Further Revised Estimates | January/February

Is there a role for Committees?

Yes.

The Revised Estimates Volume for Public Services, REV, provides considerably more detail at subhead level, as well as performance metrics.

Revised Estimates, or the revised "final" proposed spending for the next year, form the basis for parliamentary scrutiny of allocated expenditure.

The Dáil refers each Revised Estimate for consideration to the relevant sectoral select committee for consideration. The committee then reports its completed consideration back to the Dáil. Once all sectoral committees have completed their consideration, the Dáil must pass all Estimates to allow for the full amount to be issued from the Exchequer and used for the services proposed, unless otherwise ordered by the Dáil.

The 60-day consideration period and seeking extensions

Under DSO 215A(1), the committee’s consideration must be completed within 60 days of the Revised Estimates Volume being presented to the Dáil and circulated to members. In accordance with DSO 215A(2), any report thereon shall be made within a further 14 days. This is in addition to the standard report, or "message", sent to the Dáil under DSO 101 to the effect that the select committee has concluded its consideration of the respective Votes.

The following particulars should be noted in relation to the 60-day Estimates consideration period:

  • Committee consideration of Revised / Further Revised Estimates must be completed within the consideration period (60 days) as set out in Standing Orders. This period applies to both original Revised and Further Revised Estimates separately.
  • If the committee is not in a position to consider a referred Revised or Further Revised Estimate within the 60 days set down in Standing Orders, a motion must be agreed by the Dáil to extend the time for consideration of the Revised Estimates.

Further Revised Estimates

A Further Revised Estimate replaces the Revised Estimate for the same  Vote. A Revised Estimate is superseded by a Further Revised Estimate once the Further Revised Estimate has been considered by the committee, taken back to the Dáil and voted on and approved. A committee may opt to consider both the original Revised Estimate and the Further Revised Estimate that ultimately supersedes it in respect of the same Vote but this is not required.

If a committee clerk is aware of an impending Further Revised Estimate, the 60-day deadline still applies to the original Revised Estimate from the date of its publication until it is withdrawn or superseded. This means the committee may need to seek an extension regardless of whether it plans to consider the original Revised Estimate.

Supplementary Estimates | usually November

Is there a role for Committees?

Yes.

During the year, the Government may need to ask the Dáil for additional (or supplementary) money to the amount provided for in the approved Estimate for that year. The procedure for such a request is provided for through Supplementary Estimates. These typically arise late in the year. Dáil approval is required in the same way as for the Revised Estimates.

There are two types of Supplementary Estimates:

  • Substantive (additional monies); and
  • Token or technical (technical adjustments).

Supplementary Estimates may also be a combination of both types.

Supplementary Estimates are usually referred to sectoral select committees. Unlike the Revised Estimates, a deadline for return is usually set by the Chief Whip to allow a Dáil vote to be held to facilitate enactment of the annual Appropriation Bill by 31 December.

In accordance with DSO 216:

In the discussion of a supplementary Estimate, the debate shall be confined to  the Items constituting the same, and no discussion may be raised on the original Estimate, save in so far as it may be necessary to explain or illustrate the particular Items under discussion.

All spending for the current year is approved by the Oireachtas through the
Appropriation Act (the ‘wrap up’ legislation). This Bill must be enacted by 31 December each year, and it provides legal authorisation for all spending that year up to 31 December. This will include all Revised, Further Revised and Supplementary Estimates agreed by the Dáil.

The Office of the Comptroller and Auditor General audits the appropriation accounts (Votes) for the previous financial year, typically in the third quarter. The audited accounts are published on the Comptroller and Auditor General's website and laid before the Dáil.

 

The Estimates process in detail

Presentation

Revised Estimates and Further Revised Estimates are presented to the Dáil by a Minister via a motion that must be agreed by the Dáil. The question is then put and agreed via voice vote, typically with no division taken, though it is open to any Member to call a vote on any question before the Dáil.

In the case of Additional or Supplementary Estimates, under DSO 215(1), a Minister must seek "leave to introduce" the Estimate, or permission to introduce, via a motion. The question is then put and agreed to via voice vote, typically with no division taken.

Referral to Committee

Revised Estimates automatically “stand referred” to the relevant select committee under Standing Order 215(2) once the motion to present them is agreed by the Dáil. In the case of a Supplementary Estimate, it stands referred once the motion for leave to introduce the Estimate is agreed by the Dáil.

Once the motions are agreed, the Journal Office communicates the order of the House, or presentation of Estimates or granting of leave to introduce an Estimate, so as to notify the select committee that the Estimate has been presented or introduced and now stands referred.

There is no requirement for a separate motion for referral to committees.

Select committees may be alerted by departmental officials or the committee secretariat co-ordination unit to the impending publication and referral of a Further Revised Estimate in respect of one or more Votes. This typically occurs during the Revised Estimates consideration period, which is within 60 days of publication of the Revised Estimates.

Where a Further Revised Estimate has been published and referred to the select committee, this supplants the Revised Estimate and the select committee should consider and report on the Further Revised Estimate in respect of that Vote.

Committee consideration

Unless otherwise ordered, the relevant Select Committee considers the Estimate under Standing Order 215A:

215A. Consideration of Estimates by Committees: Report of Committee on Estimate

(1) Subject to Standing Order 215(2) and unless the Dáil shall otherwise order, Committees shall complete their consideration of Estimates referred to them pursuant to that Standing Order not later than 60 days after such Estimates have been so referred.
(2) Any report that a Committee proposes to make arising from its consideration of an Estimate shall be made within a further period of 14 days. 

The committee’s consideration must be completed, and any public meetings with the appropriate Ministers should be scheduled and held, within 60 days of the Revised Estimate or Further Revised Estimate being presented to the Dáil and circulated to members.

Return to the Dáil and report on Committee consideration

Estimates (Revised, Further and Supplementary) are returned to the Dáil by select committees via a message received by the Clerk of the Dáil and announced in the Dáil by the Ceann Comhairle or Leas-Cheann Comhairle similar to the following examples:

Revised Estimate

Tá an Roghchoiste um Airgeadas, Caiteachas Poiblí agus Athchóiriú, agus an Taoiseach tar éis a bhreithniú ar na Meastacháin Athbhreithnithe seo a leanas i gcomhair seirbhísí poiblí le haghaidh sheirbhís na bliana dar críoch an 31 Nollaig 2023 a chríochnú: Vótaí 11, 12, 14, 15, 17 go 19, go huile, 39 agus 43.

The Select Committee on Finance, Public Expenditure and Reform, and Taoiseach has completed its consideration of the following Revised Estimates for public services for the service of the year ending on 31 December 2023: Votes 11, 12, 14, 15, 17 to 19, inclusive, 39 and 43.

Revised Estimate and Further Revised Estimate

Tá an Roghchoiste um Choimirce Shóisialach, Forbairt Pobail agus Tuaithe agus na hOileáin tar éis a bhreithniú ar an Meastachán Athbhreithnithe seo a leanas i gcomhair seirbhísí poiblí le haghaidh sheirbhís na bliana dar críoch an 31 Nollaig 2023 a chríochnú: Vóta 37, agus an Meastachán Athbhreithnithe Breise seo a leanas i gcomhair seirbhísí poiblí don bhliain dar críoch an 31 Nollaig 2023: Vóta 42.

The Select Committee on Social Protection, Community and Rural Development and the Islands has completed its consideration of the following Revised Estimate for public services for the service of the year ending 31 December 2023: Vote 37, and the following Further Revised Estimate for public services for the year ending 31 December 2023: Vote 42.

Further Revised Estimate

Tá an Roghchoiste um Fhiontair, Trádáil agus Fostaíocht tar éis a bhreithniú ar an Meastachán Athbhreithnithe Breise seo a leanas i gcomhair seirbhísí poiblí le haghaidh sheirbhís na bliana dar críoch an 31 Nollaig 2020 a chríochnú: Vóta 32.

The Select Committee on Enterprise, Trade and Employment has completed its consideration of the following Further Revised Estimate for public services for the service of the year ending on 31 December 2020: Vote 32.

Supplementary Estimate

Tá an Roghchoiste um Thithíocht, Rialtas Áitiúil agus Oidhreacht tar éis a bhreithniú ar an Meastachán Forlíontach seo a leanas i gcomhair Seirbhísí Poiblí le haghaidh sheirbhís na bliana dar críoch an 31 Nollaig 2021 a chríochnú: Vóta 34.

The Select Committee on Housing, Local Government and Heritage has completed its consideration of the following Supplementary Estimate for Public Services for the service of the year ending on 31 December 2021: Vote 34.

Once returned, each Estimate is considered separately by the Dáil on a motion that must be moved by a Minister. In practice, it is rare for the Dáil to debate Estimates, as they will already have been considered in detail by the relevant Select Committee.

The normal practice within the Dáil is to take several Estimate motions simultaneously without debate and to agree them by one question if ordered to be "moved together and decided without debate by one question”.Divisions on Estimates are also rare; Estimates are usually agreed without a vote, although it is open to any Member to call a vote on any question before the Dáil.

Once passed by the Dáil, the full amount of the Estimate can be issued from the Exchequer and used for services proposed, in accordance with the Central Fund (Permanent Provisions) Act 1965 as amended.

In addition to the message to the Dáil, a select committee may report on its consideration of Estimates. The report title depends on the Estimates referred and considered by the committee.

Three scenarios may apply:

A. Where no further Revised Estimates have been referred and the committee considers only Revised Estimates, the title is:

Tuarascáil maidir le Breithniú ar Imleabhar Meastachán Athbhreithnithe (2023) de bhun Bhuan-Ordú 215A(2)

Report on Consideration of Revised Estimates Volume (2023) pursuant to Standing Order 215A(2)

B. If a Committee considers both Revised Estimates (e.g. Votes 1, 2, 3) and Further Revised Estimates (e.g. Votes 5, 6, 7) referred to it, the title is:

Tuarascáil maidir le Breithniú ar Imleabhar MeastachánAthbhreithnithe (2023) agus ar Mheastacháin Athbhreithnithe Bhreise de bhun Bhuan-Ordú 215A(2)

Report on Consideration of Revised Estimates Volume (2023) and Further Revised Estimates pursuant to Standing Order 215A(2)

C. If a Committee considers only Further Revised Estimates referred to it, the title is:

Tuarascáil maidir le Breithniú ar Imleabhar Meastachán Athbhreithnithe Breise de bhun Bhuan-Ordú 215A(2)

Report on Consideration of Further Revised Estimates Volume pursuant to Standing Order 215A(2)

This report may be laid before the Dáil under Standing Order 100 and sent to the relevant Minister for response.

Other procedural aspects

The public financial procedures booklet (Bluebook)

Supplementary Estimates typically arise in November or December each year. According to pages 70 and 71 of this booklet:

The Government may need to ask the Dáil during the year for money additional to that provided in the Voted Estimates. This can be done by means of a Supplementary Estimate, which may be used to secure Dáil approval for any of the following:

(a) the provision of additional money for an existing service;

(b) the provision of additional money to cover any shortfall in appropriations-in-aid;

(c) the provision of money for a new service;

(d) to introduce a new service even though no additional money is required (the passing of a Supplementary Estimate would enable expenditure to take place on a new service in advance of the passing of the main Estimate);

(e) to switch money from one particular service to another within a Vote where this cannot be done by virement (see Section C2.6);

(f) to use surplus appropriations-in-aid to finance additional expenditure.

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