Under Government Accounting rules, a Department incurring overspends on subheads must seek sanction for virement from the Department of Public Expenditure NDP Delivery and Reform (DPENDPDR).
My Department provides very detailed financial data by subhead and division of subheads to DPENDPDR for the Exchequer returns and at end of each month. The Department also provides a timely response to requests for variance explanations when requested.
A Supplementary Estimate considered by the Select Committee and voted by the Dáil involves virement whereby savings on subheads with emerging underspends are used to part fund emerging overspends on other subheads. In this case, the parliamentary process does the virement.At end of each year, there may be overspends on some subheads when compared to the Supplementary Estimate voted on by the Dáil or to the final estimate approved by the Dáil – the Revised Estimate Volume or Further Revised Estimate. These overspends can by funded from underspends elsewhere on the Vote.In respect of 2020, approval was sought on the 18th February 2021 and approved by DPER on 10 subheads across Vote 37.In respect of 2021, approval was sought on 14th April 2022 and approved by DPER on 16 subheads across Vote 37.In respect of 2022, approval in principle was sought and approved by DPER on 12th January 2023 in respect of 15 subheads across Vote 37.Tables below show the schemes and the amount of virement sanctioned for 2020, 2021 and 2022.
Schemes DSP Sought and Received Sanction from DPER for Virement in 2020
|
Subhead Number
|
Scheme Name
|
Overspend (€000)
|
|
A4
|
Jobseeker's Allowance
|
20,252
|
|
A24
|
Disability Allowance
|
7,582
|
|
A5
|
One Parent Family
|
6,659
|
|
A9
|
Farm Assist
|
4,234
|
|
A39
|
Household Benefits Package
|
1,868
|
|
A36
|
Other Child Related Payments
|
626
|
|
A6
|
Widows' Widowers' / Surviving Civil Partners Pension (Non-Contributory)
|
435
|
|
A38
|
Telephone Support Allowance
|
87
|
|
A7
|
Deserted Wife's Allowance
|
19
|
|
A2(ix)
|
eGovernment Related Projects
|
607
|
Schemes DSP Sought and Received Sanction from DPER for Virement in 2021
|
Subhead Number
|
Scheme Name
|
Overspend (€000)
|
|
A5
|
One Parent Family Payment
|
813
|
|
A8
|
Basic Supplementary Welfare Allowance Payments
|
485
|
|
A9
|
Farm Assist
|
90
|
|
A10
|
Exceptional and Urgent Needs Payment
|
819
|
|
A11
|
Other Working Age Income Support
|
31
|
|
A12
|
Community Employment
|
1,923
|
|
A15
|
Jobs Initiative
|
446
|
|
A19
|
Jobs Plus
|
67
|
|
A22
|
Other Employment Support
|
461
|
|
A27
|
Carer's Support Grant
|
243
|
|
A30
|
Child Benefit
|
5,695
|
|
A31
|
Working Family Payment
|
307
|
|
A37
|
Telephone Support Allowance
|
67
|
|
A38
|
Household Benefits Package
|
1,959
|
|
A41
|
Grant to the Citizens Information Board
|
6,847
|
|
A43
|
Exchequer Subvention to the Social Insurance Fund
|
19,294
|
Schemes DSP Sought and Received Sanction in Principle from DPER for Virement in 2022
|
Subhead Number
|
Scheme Name
|
Overspend (€000)
|
|
A5
|
One Parent Family Payment
|
1.400
|
|
A6
|
Widows' Widowers' / Surviving Civil Partners Pension (Non-Contributory)
|
119
|
|
A9
|
Farm Assist
|
104
|
|
A13
|
Rural Social Scheme
|
1,500
|
|
A14
|
TUS
|
1,500
|
|
Azz
|
Covid 19 Employers Wage Subsidy Scheme
|
15,900
|
|
A26
|
Blind Pension
|
120
|
|
A36
|
School Meals
|
4,000
|
|
A37
|
Child Related Payments
|
209
|
|
A38
|
Rent Supplement
|
486
|
|
A39
|
Telephone Support Allowance
|
137
|
|
A40
|
Household Benefits Package
|
950
|
|
A42
|
Fuel Allowance
|
5,100
|
|
A 2.4
|
Postal and Telecommunications
|
1,000
|
|
A 2.7
|
Consultancy
|
400
|
