asked the Minister for Education if she has obtained sanction in 1989 to transfer any moneys between subheads of the 1989 Estimates of her Department; and, if so, if she will give details thereof.
Written Answers. - Education Estimates 1989.
354.
In accordance with the general arrangements for the monitoring and control of public expenditure, my Department forwards detailed reports to the Department of Finance each month showing, in respect of the various subheads of the votes for which I am responsible, the allocation, the expenditure to date and the forecast of requirements each month to the end of the financial year. As the allocations are estimates which by their nature are imprecise, these reports frequently show projected outturns for individual subheads which are different from the allocation. Where necessary and appropriate, proposals for supplementary estimates are submitted to the Minister for Finance for introduction in the Dáil. Otherwise, the formal approval of the Minister for Finance is obtained under the virement arrangements. This formal approval is obtained after the end of the year when the Appropriation Accounts are being finalised. The Appropriation Accounts show for each subhead the amount of the Oireachtas grant, the actual expenditure and the difference. Where the difference exceeds 5 per cent, an explanatory note is appended to the account.
It is now intended to obtain sanction to transfer certain moneys between subheads of the 1989 Estimates of my Department.