My Department has a number of agencies under its remit including Tusla, the Adoption Authority of Ireland and the Office of the Ombudsman for Children. In accordance with the budget allocation system operated by my Department each individual agency is allocated a budget at the start of the financial year. Following these allocations each agency provides my Department with a profile of expenditure for the year. Thereafter it is a matter for each agency to manage its budget in accordance with general principles of good financial governance.
In the management and oversight of Exchequer funding my Department is guided by, and operates to, public financial procedures. A key component of these procedures is that funding Voted by the Dáil in a given must be expended in that year or surrendered.