The Revised Estimate for each year sets out the planned expenditure in each sub-head for that year. The Department of Rural and Community Development operates over 20 sub-head areas each year, reflecting the range of schemes and supports in place for both rural development and community development.
Where, during the course of the year, actual expenditure demands within a sub-head differ to what was planned for in the Revised Estimate, virement has been used to move funding and allow expenditure to take place in the sub-heads where there is most demand. In recent years this has allowed, for example, substantial demand under the Local Improvement Scheme and the LEADER programme to be met from savings elsewhere. This process is an essential part of ensuring that resources can be put to best use across the Department's schemes, with the overall amounts being small relative to the Department's voted allocation, and all such instances being in line with public financial guidelines.
A full list of virements undertaken since the establishment of the Department is provided in the tables attached. In all instances, prior to the expenditure taking place, provisional sanction was sought and received from the Department of Public Expenditure, National Development Plan Delivery, and Reform. The provisional sanctions agreed maximum amounts which could be vired from one area to another, to ensure demand in certain areas could be met from savings elsewhere.
In line with public financial procedures definitive sanction for the final amounts actually utilised (up to the agreed maximum) was then received in the first quarter of the following year. The tables attached reflect the definitive sanction each year, with the 2022 sanction figures remaining provisional until completion of the Department’s audited appropriation account in September of this year.
Summary of Virements: 2018 €4.67m (current) and €19.479m (capital).
|
Current Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.2 Admin Non Pay
|
267
|
A.9 Rural Broadband
|
267
|
|
B.12 Community Services Programme
|
2,000
|
B.3 Supports for C&V
|
2,287
|
|
A.2 Admin Non-pay
|
287
|
|
|
|
A.2 Admin Non-pay
|
218
|
B.5 LCDCs
|
218
|
|
A.2 Admin Non-pay
|
173
|
B.8 PEACE
|
958
|
|
B.2 Admin Non-pay
|
785
|
|
|
|
B.12 Community Services Programme
|
240
|
B.9 Irish Water Safety
|
240
|
|
B.12 Community Services Programme
|
400
|
B.14 Public Participation Networks
|
656
|
|
B.6 RAPID
|
256
|
|
|
|
B.4 SICAP
|
44
|
B.15 Other services
|
44
|
|
|
|
TOTAL
|
4,670
|
|
Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.6 LEADER
|
348
|
A.9 Rural Broadband
|
348
|
|
B.8 Peace
|
658
|
A.10 Local Improvement Schemes
|
6,401
|
|
A.5 National Rural Development Schemes
|
1,162
|
|
|
|
A.6 LEADER
|
2,334
|
|
|
|
A.8 Town & Village Regeneration
|
2,246
|
|
|
|
A.6 LEADER
|
4,215
|
B.10 Library Development
|
4,215
|
|
A.6 LEADER
|
8,515
|
B.11 Community Facilities Fund
|
8,515
|
|
B.6 RAPID (Current)
|
658
|
B.6 RAPID (Capital)
|
658
|
|
|
|
TOTAL
|
19,479
|
Summary of Virements: 2019 €4.773m (current) and €23.094m (capital).
|
Current Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.2 Admin Non Pay
|
193
|
A.1 Admin Pay
|
193
|
|
B.2 Admin Non Pay
|
96
|
B.1 Admin Pay
|
95
|
|
C.2 Admin Non Pay
|
11
|
C.1 Admin Pay
|
12
|
|
A.3 Western Development Commission Pay
|
163
|
A.3 Western Development Commission Non-Pay
|
163
|
|
B.12 Community Services Programme
|
356
|
B.3 Supports for C&V
|
656
|
|
A.4 National Rural Development Schemes
|
300
|
|
|
|
A.4 National Rural Development Schemes
|
30
|
B.7 Dormant Accounts
|
30
|
|
A.2 Admin Non Pay
|
500
|
B.8 PEACE
|
3,378
|
|
B.2 Admin Non Pay
|
400
|
|
|
|
C.3 Charities Regulatory Authority
|
700
|
|
|
|
B.12 Community Services Programme
|
1,778
|
|
|
|
B.12 Community Services Programme
|
181
|
B.10 Library Development
|
181
|
|
B.4 SICAP
|
65
|
B.15 Other Services
|
65
|
|
|
|
TOTAL
|
4,773
|
|
Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.10 Rural Regeneration & Development Fund
|
3,986
|
A.4 National Rural Development Schemes
|
3,986
|
|
A.7 Town & Village Renewal
|
2,000
|
A.5 LEADER
|
15,188
|
|
A.10 Rural Regeneration & Development Fund
|
13,188
|
|
|
|
A.10 Rural Regeneration & Development Fund
|
3,489
|
A.9 Local Improvement Schemes
|
3,629
|
|
A.8 Regional Economic Development
|
140
|
|
|
|
A.2 Admin Non Pay
|
100
|
B.7 Dormant Accounts
|
156
|
|
B.2 Admin Non Pay
|
56
|
|
|
|
B.6 Supports for Disadvantaged Communities (Current)
|
135
|
B.6 Supports for Disadvantaged Communities (Capital)
|
135
|
|
|
|
TOTAL
|
23,094
|
Summary of Virements: 2020 €1.711m (current) and €8.856m (capital).
|
Current Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.4 Rural Supports
|
499
|
A.9 Islands
|
280
|
|
|
|
A.7 Regional Economic Development
|
219
|
|
A.2 Admin Non-Pay
|
930
|
B.10 Community Enhancement Programme
|
930
|
|
B.14 Public Participation Networks
|
30
|
B.4 Irish Water Safety
|
30
|
|
B.13 Social Inclusion Units
|
225
|
B.3 Supports for C&V
|
252
|
|
A.4 Rural Supports
|
27
|
|
|
|
|
|
TOTAL
|
1,711
|
|
Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.8 Rural Regeneration & Development Fund
|
5,487
|
A.5 LEADER
|
5,002
|
|
|
|
A.7 Regional Economic Development
|
485
|
|
A.4 Rural Supports
|
340
|
A.5 LEADER
|
437
|
|
A.9 Islands
|
97
|
|
|
|
A.2 Admin Non-Pay
|
37
|
B.11 Community Enhancement Programme
|
37
|
|
A.8 Rural Regeneration & Development Fund
|
2,895
|
B.8 PEACE
|
2,895
|
|
|
|
TOTAL
|
8,856
|
Summary of Virements: 2021 €0 (current) and €25.116m (capital).
|
Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.7 Rural Regeneration & Development
|
8,825
|
A.4 Rural Supports
|
8,825
|
|
A.7 Rural Regeneration & Development
|
789
|
A.6 Regional Economic Development
|
789
|
|
A.7 Rural Regeneration & Development
|
11,954
|
A.5 LEADER
|
11,954
|
|
|
|
TOTAL
|
25,116
|
|
A.7 Rural Regeneration & Development
|
3,548
|
B.11 Community Enhancement Programme
|
3,548
|
Summary of virements 2022 –
|
Current Virements From:
|
€'000
|
Virements to (Current)
|
Amount €'000
|
|
B.12 CSP
|
2,000
|
B.11 CEP (€5m CAF)
|
5,000
|
|
A.4 Rural Supports (TCF)
|
3,000
|
|
|
|
A.6 Reg Econ Dev
|
198
|
A.8 Island
|
198
|
|
A.6 Reg Econ Dev
|
200
|
B.9 WSI
|
200
|
|
A.2 Admin Non-pay
|
59
|
A.3 WDC
|
59
|
|
A.2 Admin Non-pay
|
10
|
B.9 WSI
|
10
|
|
A.6 Reg Econ Dev
|
600
|
B.3 Support for C&V sector (Ukraine supports)
|
1,150
|
|
A.4 Rural Support
|
259
|
|
|
|
B.5 LCDCs
|
91
|
|
|
|
B.12 CSP
|
200
|
|
|
|
|
6,617
|
TOTAL
|
6,617
|
|
|
|
|
|
|
Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.7 RRD
|
6,725
|
A.4 Rural Supports
|
6,725
|
|
A.7 RRD
|
5,498
|
B.11 CEP (€5m CAF & €0.5m CCIF)
|
5,498
|
|
B.10 Libraries
|
1,000
|
B.8 PEACE
|
1,500
|
|
A.8 Islands
|
500
|
|
|
|
|
13,723
|
TOTAL
|
13,723
|
|
|
|
|
|
|
Capital to Current Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
A.7 RRD
|
9,279
|
B.3 Supports for C&V (Ukraine Supports)
|
4,281
|
|
B.4 SICAP (Ukraine Supports)
|
4,998
|
|
|
|
|
9,279
|
TOTAL
|
9,279
|
|
|
|
|
|
|
Current to Capital Virements From:
|
€'000
|
Virements to
|
Amount €'000
|
|
B.8 PEACE (current)
|
530
|
B.8 PEACE (capital)
|
530
|
|
|
530
|
TOTAL
|
530
|
