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Public Expenditure Policy

Dáil Éireann Debate, Tuesday - 24 April 2018

Tuesday, 24 April 2018

Ceisteanna (137, 138)

Maureen O'Sullivan

Ceist:

137. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if the financial control procedures, procurement protocols and Civil Service rules on the use of public resources allow Departments of State and State agencies to disburse public moneys and Exchequer funds voted by Dáil Éireann on achieving objectives of which Dáil Éireann formally and expressly disapproves; and if he will make a statement on the matter. [17653/18]

Amharc ar fhreagra

Maureen O'Sullivan

Ceist:

138. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if the financial control procedures, procurement protocols and Civil Service rules on the use of public resources allow Departments of State and State agencies to disburse public moneys and Exchequer funds voted by Dáil Éireann on achieving the objectives of an Oireachtas Joint Committee after public hearings have expressly recommended that should not proceed; and if he will make a statement on the matter. [17654/18]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 137 and 138 together.

Public moneys may be appropriated only on the authority of Dáil Éireann and the Dáil may not vote money unless requested to do so by the Government under Article 17.2 of the Constitution.

The appropriation accounts showing the financial transactions of Government Departments and Vote Holding Offices, are prepared in accordance with the Exchequer and Audit Departments Act 1866 (as amended by the Comptroller and Auditor General (Amendment) Act 1993) and with accounting rules and procedures laid down by the Minister for Public Expenditure and Reform.

After the end of each financial year, each Department or Office with a Vote in the Appropriation Act is required – under Section 22 of the Exchequer and Audit Departments Act, 1866, as amended by the Comptroller and Auditor General (Amendment) Act, 1993 to prepare an account, known as the appropriation account, in respect of each supply grant administered by it for submission to the Comptroller and Auditor General.

The statutory requirement is for the appropriation account to provide details of outturn (i.e. actual payments made and receipts brought to account) against the Estimate provision.

The layout of the Appropriation Account, showing outturn against estimate, follows Parts I and II of the relevant Estimate. The purpose of this part of the account is to show that the expenditure recorded has been devoted to the purposes intended by the Dáil.

The subheads of a Vote set out the detailed allocations of all the expenditure on programmes and services within the ambit of the Vote, and are the headings under which the Department is required to account for the expenditure in its appropriation account. Managing the delivery of public services within budgetary allocations is a key responsibility of every Department and Minister throughout the financial year. There are important measures in place to ensure that budgetary targets are being met. There is regular reporting to Government on expenditure levels and my own Department is in regular contact with all Departments and Offices to ensure that expenditure is being managed within the overall fiscal parameters. Expenditure profiles are published for each month, and the drawdown of funds from the Exchequer is monitored and reported on against these profiles on a monthly basis in the Exchequer Statement.

Public procurement rules cover the acquisition, whether under formal contract or not, of works, supplies and services by public bodies. National rules governing public procurement must comply with the relevant EU, WTO and national legal requirements and obligations. The aim of European and national rules is to promote an open, competitive and non-discriminatory public procurement regime which delivers best value for money. The issue of expenditure allocation or indeed whether expenditure has been sanctioned in an appropriate manner takes place before the procurement process is initiated and is therefore outside the scope of public procurement rules.

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