Dáil Éireann Debate, Tuesday - 10 December 2013
226. Deputy Kevin Humphreys asked the Minister for Public Expenditure and Reform if he will confirm the €107.2 million capital budget carry-over from the 2012 fiscal year has been spent; if he will provide a breakdown of the Departments in which it arose; and if he will make a statement on the matter. [52962/13]
View answerThe capital carryover facility, which allows Departments to carryover unspent capital of up to 10% of their Voted capital allocation from one financial year into the next, was established under Section 91 of the Finance Act, 2004. The specific rules under which the carryover facility operates are set out in Department of Public Expenditure and Reform Circular 06/2013 which is available at http://circulars.gov.ie/.
Departments are required to report to my Department on a monthly basis in relation to progress on carryover spend as part of their overall monthly expenditure reporting requirements. Reports received at end November indicate that €99 million of the total capital carryover of €107.2 million into 2013 had been spent by Departments. A breakdown of carryover by Department into 2013 and spend to end November is set out in the following table.
As set out in the legislation governing capital carryover, the Minister for Public Expenditure and Reform must make a Ministerial Order specifying the definitive amounts of capital carryover by subhead no later than 31 March of the year into which carryover will occur. Until the Ministerial Order is signed, capital expenditure for the relevant subheads can only be met from the current year’s capital allocation; once the Order is signed, the unspent capital moneys deferred from the preceding year become the first next charge against the subheads concerned. Carryover must then be spent in full before any other moneys can be spent under the relevant subheads. If the amount of capital carried over by a Department is not spent in the second financial year it must be definitively surrendered to the Central Fund at the end of that year.
|
Vote |
Capital Carryover into 2013 Position at End November |
Carried into 2013 |
Spend to end November |
Amount left to spend |
|
- |
- |
(€000’s) |
(€000’s) |
(€000’s) |
|
24 |
Justice and Equality |
287 |
0 |
287 |
|
25 |
Environment, Community & Local Government |
43,000 |
35,465 |
7,535 |
|
26 |
Education and Skills |
19,000 |
19,000 |
0 |
|
28 |
Foreign Affairs and Trade |
400 |
270 |
130 |
|
29 |
Communication, Energy & Natural Resources |
10,400 |
10,400 |
0 |
|
30 |
Agriculture, Food and Marine |
6,000 |
6,000 |
0 |
|
32 |
Jobs, Enterprise and Innovation |
25,000 |
25,000 |
0 |
|
33 |
Arts, Heritage and the Gaeltacht |
1,200 |
1,200 |
0 |
|
36 |
Defence |
900 |
900 |
0 |
|
37 |
Social Protection |
1,050 |
1,050 |
0 |
|
Total |
- |
107,237 |
99,285 |
7,952 |
