As the Deputy indicates, gross non-capital supply services expenditure was used in the 1995 budget to measure the increase in public spending for the purpose of the Government's commitment to restrict current spending growth to 6 per cent in 1995. Gross current spending was used as it provides a more accurate and realistic measure of what the Government actually spends and is a more appropriate and valid basis on which effective overall control on public expenditure may be exercised.
In the annual Appropriation Act, which is the statutory authority for expenditure on supply services, the Dáil approves, first, the net amount needed for each service and, second, the amount of cash receipts, known as appropriations-in-aid, which may be spent on the service. These two amounts taken together make up the gross amount of each Vote.
A gross measure of public spending is a better measure of total Government spending. Net spending reflects receipts which partially fund spending. These include the receipts of Government Departments by way of charges for services and certain EU transfers. A modest increase in net spending may mask significant increases in overall spending if there are compensating increases in Departmental receipts.