Ba mhaith liom ar dtúis féachaint le míniú a thabhairt, ar mhaithe leis na Seanadóirí nua inár measc, ar an tslí ina ndeonann an tOireachtas airgead do na seirbhísí atá á stiúrú ag na Ranna Stáit agus ar a dtugtar go minic na seirbhísí soláthair. I ndeire Feabhra no i dtús Márta gach bliain deintear Imleabhar Meastachán don bhliain airgeadais dar tús an chéad lá d'Abrán a thíolacadh don Dáil. Scrúduíonn an Dáil na Meastacháin sin do réir mar bhíonn caoí aca, agus de ghnáth bíd go léir scrúduithe roimh shaoire an tsamhraidh. I dtreo go mbeidh airgead ann chun na seirbhísí a choimeád ar siúl fhaid is tá na Meastacháin á bplé, ámhthach, deineann an Dáil suim i gcúntas a vótáil i mí Mhárta. Cuireann an tAire Airgeadais Páipéar Bán timpeall, ar a nainmnítear na seirbhísí go bhfuil airgead ag teastáil uaidh ina gcóir, agus iarrann sé cnapshuim is leor, de ghnáth, do cheithre míosa. Ní féidir airgead d'fháil ón bPrímh-Chiste ar údarás Vóta i gCúntas, ámhthach; is gá Acht chuige sin. Tugtar isteach Bille Prímh-Chiste, dá réir, chun gur féidir méid an Vóta i gCúntas a thabhairt amach as an bPrímh-Chiste. Ní leagtar síos sa mBille sin na seirbhísí go bhfuil an t-airgead le caitheamh ortha.
Ní dleathach airgead a thabhairt amach ná a chaitheamh ar aontú le Meastachán ach oiread le Vóta i gCúntas, agus ní foláir an deontas a dheimhniú tré reachtas. Nuair ata aontuithe ag an Dáil leis na Meastacháin go léir, mar sin, tugann an tAire Airgeadais isteach Bille Leithreasa go bhfuil dhá phríomh-chuspóir aige: sa chéad áit, a údarú go dtabharfaí amach as an bPrímh-Chiste an fearasbárr atá ag teastáil do na seirbhísí, soláthair, sé sin, méid iomlán na Meastachán don bhliain lughaide méid an Vóta i gCúntas, gur údaruíodh cheana é thabhairt amach: agus sa tarna háit, a leagadh síos go dleathach cé na seirbhísí gur ceaduithe an t-iomlán a tugtar amach a chaitheamh ortha, agus cén tsuim is ceaduithe a chaiteamh ar gach ceann díobh; riantar na seirbhísí agus na suimeanna sin i Sceideal don Acht, a bhíonn, dá réir, mar threoir ag an Árd-Reachtaire Cunntas agus Ciste agus é ag scrúdú cúntaisí féachaint an bhfuil airgead poiblí á chaitheamh mar ba thoil leis an Oireachtas nuair deonadh é. Tugtar "leithreasú" ar shuimeanna cinnte airgid a chur ar leath-taobh mar seo chun crícheanna áirithe a luaitear. Tagann Billí Leithreasa agus Billí Prímh-Chiste ós cóir an tSeanaid sa ghnáth-shlí tréis don Dáil iad a rith, ach ní féidir iad a leasú annsin, ar ndóigh, mar gur Billí Airgid iad.
I should like at the outset to attempt to explain in simple terms for the benefit of new members the stages in the granting by the Oireachtas of money for the services administered by the various Departments of State and known as the Supply Services.
In late February or early March each year a Volume of Estimates of the money required for the various services for the financial year beginning on the following 1st April is presented to the Dáil. These Estimates are considered by the Dáil as opportunity offers and are normally disposed of before the summer recess. In order, however, that there may be money available to carry on the services during the period the Estimates are being debated, a sum on account is voted by the Dáil in March. The Minister for Finance circulates a White Paper detailing the services on which he proposes to spend money, and asks for a lump sum sufficient, usually, to carry them on for four months. The passing of this Vote on Account does not, however, authorise the issue of money out of the Central Fund, which can only be done by legislation. A Central Fund Bill is therefore introduced to enable the amount of the Vote on Account to be issued from the Central Fund; this Bill does not prescribe the nature of the services on which the money is to be spent.
The passing of Estimates by the Dáil, like the passing of a Vote on Account does not legalise the issue or spending of money, and the grants made must be confirmed by legislation. When all the Estimates have been agreed to, therefore, the Minister for Finance introduces an Appropriation Bill, which has two main purposes: firstly, to authorise the issue out of the Central Fund of the remaining sum required for the Supply Services, that is, the total sum estimated for the year, less the amount of the Vote on Account already authorised to be issued: and secondly, to prescribe legally the several services (each with the amount of its grant) on which the total amount issued may be spent; those services and grants are set out in a Schedule to the Act, which is, therefore, the headline by reference to which the Comptroller and Auditor-General scrutinises accounts to see whether public moneys are being spent in accordance with the wishes of the Oireachtas. This process of setting aside definite sums of money to be spent on specified purposes is known as "appropriation." Both the Appropriation and Central Fund Bills come before the Seanad in the normal way when passed by the Dáil, though, being Money Bills, they cannot be amended here.
The Volume of Estimates presented to the Dáil each year is intended to cover the whole of the financial year commencing on the following 1st April, but, as it is prepared so long in advance, it is usually necessary to introduce Supplementary Estimates for some of the services during the financial year. As in the case of a main Estimate, a Supplementary Estimate does not of itself authorise the issue or spending of money, and must be supported by legislation. Supplementary Estimates passed between the beginning of the financial year and the introduction of the Appropriation Bill in June or July are covered by that Bill, which both authorises the issue of and appropriates the money required. Supplementary Estimates passed after the Appropriation Bill are normally covered as regards issuing from the Central Fund by the Central Fund Bill passed at the end of the year and, as regards appropriation, by the Appropriation Bill of the following year.
To summarise the position, the normal procedure is that a Vote on Account for four months is passed by the Dáil in March, and issue from the Central Fund of the sum required is authorised by the Central Fund Act, which also authorises the issue of the amounts of any Supplementary Estimates passed since the last Appropriation Act; the main Estimates are passed by the Dáil at their leisure, and then the balance required is authorised to be issued from the Central Fund and the whole allocated among the various services by the Appropriation Act which is introduced in June or July; this Act also authorises the issue of the amounts of any Supplementary Estimates passed since the Central Fund Act, and appropriates the amounts of all Supplementaries passed since the Appropriation Act of the previous year. Both Acts, incidentally, confer borrowing powers on the Minister, and the Appropriation Act, in addition, authorises certain Departmental receipts to be appropriated in aid of Departmental expenditure.
In a normal year, therefore, the work of the Oireachtas in connection with the main Estimates finishes with the Appropriation Bill in June or July, and there is no need for a second Appropriation Bill such as that which I am placing before you to-day. This year, however, the Dáil adjourned much earlier than usual owing to the Dissolution, and before doing so passed only 29 of the 73 Estimates presented to them. Those 29 Estimates were covered by the Appropriation Bill which became law last June. When the new Dáil met in July, a second Vote on Account was passed for the services provided out of the remaining 44 Estimates, and a second Central Fund Bill was enacted to authorise the issue of the sum from the Central Fund. Those Estimates, which comprised the Finance, Agriculture, Local Government and Public Health, Posts and Telegraphs, Army and External Affairs groups, have now been considered in detail by the Dáil and agreed to, and all that remains to be done in connection with this year's main Estimates is to enact a second Appropriation Bill, to authorise the issue out of the Central Fund of the balance required for the 44 Estimates and to appropriate that sum together with the amount of the second Vote on Account.
As to the individual sections and Schedules of the Bill now before you, Section 1 provides for the issue out of the Central Fund of £9,183,680. This is the balance required for the 44 Estimates I have mentioned. Together with the sums of £13,820,000, £9,551,899 and £8,423,000 authorised to be issued under the Central Fund Act, 1943, the Appropriation Act, 1943, and the Central Fund (No. 2) Act, 1943, respectively, it represents the total amount estimated to be required for the Supply Services for the current financial year, excluding the totals of two Supplementary Estimates (£24,500 for Agriculture and £123,000 for Local Government and Public Health) recently agreed to, and such extra Supplementary Estimates as may later be introduced. The position may be summarised thus: Amount appearing on face of Estimates Volume, £40,696,211; add Supplementary Estimates, £282,368. Total required for Supply Services for current financial year, £40,978,579. After the various sums already authorised to be issued have been allowed for, the balance to be provided is £9,183,680.
Section 2 empowers the Minister to borrow up to the amount proposed to be issued from the Central Fund, and to issue such securities as he thinks fit for the purpose of such borrowing. Section 3 appropriates to the various services set out in Schedule (B) the total of the amounts authorised to be issued out of the Central Fund under Section 1 of this Bill, and under the Central Fund (No. 2) Act, 1943. Section 4 gives the Bill its short title. Schedule (A) gives particulars of the issues out of the Central Fund authorised by Section 1 of this Bill, and by the Central Fund (No. 2) Act, 1943. Schedule (B) sets out in detail the specific services to which the sums so issued are to be appropriated.