Dáil Éireann Debate, Tuesday - 23 March 2004
22 Mr. English asked the Minister for Finance if he plans to introduce new procedures for the presentation of proposals for spending and taxation in Dáil Éireann which would be more meaningful and more timely; and if he will make a statement on the matter. [8668/04]
View answerThe Estimates outline the Government's main spending proposals and they are presented to Dáil Éireann in accordance with the Standing Orders of the Dáil. I normally present the pre-budget or Abridged Estimates Volume (AEV) to Dáil Éireann approximately two weeks before budget day. The post-budget or Revised Estimates Volume (REV) is normally presented to the Dáil within eight weeks of the start of the fiscal year to which it relates. The Estimates by departmental Vote are then subject to individual scrutiny and approval by the relevant Oireachtas committee.
As regards taxation, the financial statement on budget day outlines the main taxation measures proposed. The details of these proposed measures are contained in the accompanying budget book, which is distributed to Members on budget day. The budget and Finance Bill debates provide the House with the opportunity to give its views on these measures. I do not have any plans to amend the arrangements outlined. I will, however, inform the Deputy of some reforms introduced and ongoing consideration under way which are of relevance to his question.
In my Budget Statement of 3 December 2003, I announced a major change in the financial treatment of capital spending through the introduction of rolling five year multi-annual capital envelopes. In implementing the new envelope system, I intend to allow Departments to carry over to the following year, subject to Dáil approval, any unspent Exchequer capital allocations, up to a maximum of 10% of each year's voted capital allocation.
The capital envelopes, including the carry-over arrangement, as well as leading to improvements in the management of capital programmes, will mean changes in the presentation of voted capital monies to the Dáil. The Finance Bill 2004 makes provision for the new carry-over arrangement. Under the new arrangements, as envisaged in the Finance Bill, the Dáil will be apprised of the amounts to be carried over in the AEV and it will be asked to approve the amounts on three separate occasions: the Appropriation Act of the carry-over year; a ministerial order which must be approved by the Dáil in the following year; and in the REV of the following year. The 2004 Public Capital Programme (PCP) included material relating to the multi-annual capital envelopes and it is intended that future PCPs will provide more project level information on major capital projects when the envelopes are fully operational.
Changes by way of tidying up or rationalising subheads and-or Votes have been made in the REV in recent years in consultation, as appropriate, with the Committee of Public Accounts. The 2004 REV contained a revised presentation of the subheads in the Vote for the Department of Agriculture and Food so that the Vote better reflects the Department's main goals, as set out in its Statement of Strategy, and facilitates a match between the subheads of the Vote and the main programmes or strategic areas of the Department.
Work is ongoing on a pilot project under the aegis of my Department, involving the Departments of Agriculture and Food, Social and Family Affairs and Transport, to examine ways of improving the information available on the relationships between the resources deployed and the outcomes. The results of this pilot project will be evaluated and consideration will be given as to whether this approach should be mainstreamed across Departments. If it is considered that the pilot project should be further developed and mainstreamed, I will bring proposals to Government and to the Committee of Public Accounts. I expect the pilot project working group will furnish its draft report in the next few months.
