asked the Minister for Finance if he will state the rules laid down for determining whether, during the course of a financial year, a new service covered by an Estimate but not specifically provided for in it should be dealt with by the exercise of virement, if this is possible, or by the introduction of a supplementary estimate.
Ceisteanna—Questions. Oral Answers. - New Services in Financial Year.
34.
A Supplementary Estimate would be introduced for a new service arising during the course of the year which, while within the ambit of the Vote, is a grant-in-aid provision, is novel or contentious, or involves considerable expenditure or, although small initially, is likely to involve heavy liabilities in later years. Otherwise, provided sufficient savings were available on a Vote, virement could be applied to cover small expenditures accounted for under subheads opened with the sanction of the Minister for Finance.