Virement is the process whereby savings on one or more subheads are used to meet excess expenditure on another subhead or subheads within the same Vote with the prior approval of the Department of Public Expenditure, NDP Delivery and Reform (DPENDPR). Where virement amounts are not confirmed at time of sanction request, provisional sanction is provided by DPENDPR and definitive sanction is sought when the Appropriation Accounts have been prepared and the actual amounts involved are known. Sanction requests are also provided to the Office of the Comptroller and Auditor General as part of the audit of the Appropriation Accounts.
The Department of Further and Higher Education, Research, Innovation and Science was established in August 2020 and for each year, 2020, 2021 and 2022, sanction for the virement of unspent allocations arising on subheads across the Vote to meet projected excesses identified was sought and received from DPENPDR.
Details of virement between actual final outturn and allocated expenditure by subhead across my Vote’ are available in the published annual Appropriation Accounts of this Department. You will find Accounts for 2020 and 2021 at this link. Please note, the 2022 Appropriation Accounts are still in the process of being finalised and will be available later this year.
