As the Deputy will be aware, all Government Departments and public bodies in receipt of public funding must comply, as appropriate, with the relevant requirements of the Public Spending Code. The Public Spending Code sets out the value for money rules and guidance for spending in all public bodies at all stages in the expenditure lifecycle – before, during and after spending. The Public Spending Code applies to both capital and current expenditure. The Code outlines what is required of public service managers at different points of the expenditure lifecycle and offers advice on how to fulfil those requirements.
In addition to the financial reporting requirements, principles and procedures established in legislation and set out in Public Financial Procedures, new and updated requirements for the management of grant funding provided from public money issued in the form of a Department of Public Expenditure and Reform Circular 13/2014 – Management and Accountability for Grants from Exchequer Funds. This circular outlines the public financial management principles, procedures, and additional reporting requirements to be followed in the management of grant funding provided from public money. The fundamental principle is that there should be transparency and accountability in the management of public money, in line with economy, efficiency and effectiveness. The provisions of the circular apply to the movement of funds from a Vote to an outside body, and to any/all onward movements of that funding. The objective is to ensure that all Exchequer funds, regardless of the method of distribution, are accounted for and properly managed. In this context, the Department has not issued separate procedures regarding the use of credit cards.
With regard to my own Department, no concerns have been brought to my attention regarding organisations funded by my Department. The Deputy will be aware that my Department funds a number of organisations through grants. Most of these organisations are public bodies under my aegis or under the aegis of the Minister for Housing, Planning and Local Government. The expenditure of these public bodies are examined by the relevant auditing authorities for each and the Department monitors the expenditure of each to ensure that these public bodies are spending moneys appropriately in line with the public policy objectives pertaining to each grant. Where grants relate to EU Funded Programmes, expenditure is also subject to the eligibility checks associated with the relevant Programme. Where the Department grants public moneys to not-for-profit organisations to carry out public interest work on behalf of the State, officials in my Department monitor expenditure to ensure that these organisations are carrying out the objectives of the grant.
