Dáil Éireann Debate, Thursday - 6 May 2004
63 Mr. Naughten asked the Minister for Finance if he plans to introduce new procedures for the presentation of proposals for spending and taxation in Dáil Éireann that would be more meaningful and more timely. [12861/04]
View answer76 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. [12860/04]
View answerI propose to take Questions Nos. 63 and 76 together.
The Government's spending proposals are outlined in the two Estimates Volumes presented to Dáil Éireann in accordance with the Standing Orders of the Dáil. I normally present the pre-budget or Abridged Estimates Volume to Dáil Éireann approximately two weeks before budget day. The post-budget or Revised Estimates Volume 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 scrutiny and approval by the relevant Oireachtas committee.
The financial statement on budget day outlines the main taxation measures proposed. The details are contained in the accompanying budget book that is distributed to Members on budget day. I presented my first budget, 1998, on the first Wednesday in December so that the details were announced before the start of the fiscal year. I continued the practice for the following six budgets. The budget and Finance Bill debates provide the House with an opportunity to give its views on these measures.
I do not have any plans to amend the arrangements. Some reforms were introduced and ongoing considerations are under way that are of relevance to these questions.
In my Budget Statement on 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, Departments can carry over to the following year, subject to Dáil approval, any unused Exchequer capital allocations up to a maximum of 10% of each year's voted capital allocation.
The capital envelopes, including the carryover arrangement, lead to improvements in the management of capital programmes and changes in the presentation of voted capital moneys to the Dáil. The Finance Act 2004 made provision for the new carryover arrangement. Under the new arrangements, as envisaged in the Finance Act, the Dáil will be apprised of the amounts to be carried over in the AEV. It will be asked to approve the amounts on three separate occasions: the Appropriation Act of the carryover year; a ministerial order that must be approved by the Dáil in the following year; and in the REV of the following year. The 2004 public capital programme included material on the multi-annual capital envelopes and more project level information on major capital projects.
Changes by way of tidying up or rationalisation of subheads and 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 its main goals outlined in its strategy statement. It also 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. Its purpose is to examine ways of improving the links between departmental strategy statements, business planning and resource allocation and performance measurement. The results will be evaluated and consideration will be given to whether the 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, if approved, to the Committee of Public Accounts.
