ESF funding is not transmitted by my Department directly to schools. Rather, schools receive global budgets in respect of a range of activities covering both mainstream and ESF-aided programmes, and the ESF aid is lodged as an Appropriation in Aid under the Vote for Second Level and Further Education.
The actual cost of ESF-aided programmes is calculated by schools/VECs at the end of each calendar year on the basis of an apportionment technique, extracting the ESF programme costs from overall running costs based on the proportion of teaching hours delivered on the particular programmes, and applying the resulting apportionment factor to both pay and non-pay costs.
Based on previous trends, a breakdown of the estimated distribution between the school sectors of likely expenditure in 1993 on ESF-aided vocational training programmes has been prepared in the form of a tabular statement which I propose to circulate with the Official Report.
Estimated distribution of ESF aid in 1993 —Second Level schools by Type