I propose to take Questions Nos. 144, 160, 163 and 164 together.
Since the introduction of multi-annual capital envelopes in 2004, Departments have been able to avail of capital carryover which allows them to carry over any unspent capital into the next financial year. The amount is subject to Dáil approval and is limited to a maximum of 10 per cent of the Department's voted capital allocation and if the carryover amount is not spent in the year of carryover, funds must be surrendered to the Central Fund.
In relation to current expenditure, the Comprehensive Expenditure Report 2012-2014 introduced a new model of multi-annual budgeting for current expenditure, called a Medium Term Expenditure Framework (MTEF). The MTEF was initiated on an administrative basis and now, following enactment of the Ministers and Secretaries Amendment Act 2013, the arrangements for fixed spending ceilings for each Ministerial Vote Group for a rolling three year period have a statutory basis. The details in relation to the operation of the Ministerial Expenditure Ceilings are set out in an administrative circular issued by my Department. One of the features of the MTEF detailed in the circular is a facility for carrying over current expenditure savings from one year to increase the current expenditure ceilings for the next year.
It is too early to estimate the amount (if any) of savings that Departments, including my own, might have this year relative to their 2014 Estimates allocations. The question of what level of current expenditure savings might be permitted to be carried over from 2014 into 2015 will fall to be considered later in the year having regard to the rules on carryover, the overall 2015 Government Expenditure Ceiling and the fiscal targets.