APPENDIX 4.
EXPENDITURE IN EXCESS OF AUTHORISED ISSUES
General.
1. Section 2 of the Central Fund (Permanent Provisions) Act, 1965 authorises the Minister for Finance in every financial year, as respects any Supply Service for which a sum was appropriated in the preceding year’s Appropriation Act to issue out of the Central Fund, and to apply towards making good Supply for that service sums not exceeding, in the aggregate, four-fifths of the sums so appropriated in the previous year’s Appropriation Act. In accordance with Section 11 of the Exchequer and Audit Departments Act, 1866 expenditure on a Vote Account may not exceed the amounts authorised for issue under the Central Fund (Permanent Provisions) Act, 1965.
The authority of Section 2 of the latter applies to each Vote on a global basis; in advance of the passing of an Estimate by Dáil Éireann expenditure on any subhead within a Vote may be properly in excess of four-fifths of the amount authorised for that subhead in the previous year provided that expenditure on the Vote is within four-fifths of the previous year’s appropriation. Details follow of the temporary excess expenditure in the April-December 1974 financial period on the Votes for the President’s Establishment and State Laboratory.
President’s Establishment.
2. As indicated in the reply to the Reference Sheet from the Comptroller and Auditor General the actual temporary excess, allowing for advances not chargeable to the Vote, was of the order of £200:—
Amount available under Section 2 of the Central Fund |
|
(Permanent Provisions) Act, 1965 |
.. |
.. |
.. |
£24,000 |
Date on which this amount was exceeded |
.. |
.. |
12 November 1974. |
Date on which the Estimate was passed by Dáil |
.. |
18 December 1974. |
Temporary excess between 12 November and 18 December 1974 on amount authorised under Section 2 |
|
of the 1965 Act |
.. |
.. |
.. |
.. |
.. |
£196—all of which related to Subhead A —Salaries. |
State Laboratory.
3. |
Amount available under Section 2 of the Central Fund |
|
|
(Permanent Provisions) Act, 1965 |
.. |
.. |
.. |
£88,000 |
|
Date on which this amount was exceeded |
.. |
.. |
28 November 1974 (end of month salaries). |
|
Date on which the Estimate was passed by Dáil |
.. |
18 December 1974. |
|
Temporary net excess between 28 November and 18 December 1974 on amount authorised under |
|
|
Section 2 of the 1965 Act |
.. |
.. |
.. |
.. |
£8,273 |
Breakdown of excess:
|
|
£ |
Subhead A: |
Salaries, Wages and Allowances |
.. |
7,084 |
Subhead B: |
Travelling and Incidental Expenses |
150 |
Subhead D: |
Apparatus and Chemical Equipment |
1,142 |
less Subhead E: |
Appropriations in Aid received |
.. |
103 |
1975.
4. In 1975 there was temporary excess expenditure on two Votes for which the Department of Finance provides the accounting service—the Office of the Minister for the Public Service and the Civil Service Commission. Details are as follows:—
Office of the Minister for the Public Service.
5. Amount available under Section 2 of the Central Fund |
|
(Permanent Provisions) Act, 1965 |
.. |
.. |
.. |
£814,400 |
Date on which this amount was exceeded |
.. |
.. |
29 May 1975 (a shortfall in Appropriations in Aid). |
Date on which the Estimate was passed by Dáil |
.. |
19 June 1975. |
Temporary net excess between 29 May and 19 June 1975 on amount authorised under Section 2 of the |
|
1965 Act |
.. |
.. |
.. |
.. |
.. |
.. |
£37,897 |
Breakdown of excess:
|
|
£ |
Subhead A: |
Salaries, Wages and Allowances |
.. |
47,075 |
Subhead B: |
Travelling and Incidental Expenses |
3,717 |
Subhead C: |
Post Office Services |
.. |
.. |
.. |
23 |
Subhead D: |
Central Data Processing Service |
.. |
197 |
Subhead F: |
Beartas i leith na Gaeilge |
.. |
.. |
80 |
Subhead H: |
Review Body on Remuneration in the |
|
|
Upper Ranges in the Public Sector |
.. |
588 |
less Subhead I: |
Appropriations in Aid received |
.. |
13,783 |
Civil Service Commission.
6. Amount available under Section 2 of the Central Fund |
|
(Permanent Provisions) Act, 1965 |
.. |
.. |
.. |
£160,000 |
Date on which this amount was exceeded |
.. |
.. |
29 April 1975 (Shortfall in Appropriations in Aid). |
Date on which the Estimate was passed by Dáil |
.. |
19 June 1975 |
Temporary excess between 29 April and 19 June 1975 on amount authorised under Section 2 of the 1965 |
|
Act |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
£64,952 |
Breakdown of excess:
|
|
£ |
Subhead A1: |
Salaries, Wages and Allowances |
.. |
45,236 |
Subhead A2: |
Examiners etc. |
.. |
.. |
.. |
11,078 |
Subhead B: |
Travelling and Incidental Expenses |
5,137 |
Subhead C: |
Post Office Services |
.. |
.. |
719 |
Subhead D: |
Examinations |
.. |
.. |
.. |
2,782 |
Subhead E: |
Appropriations in Aid |
.. |
.. |
Nil |
M. Ó MURCHÚ,
Accounting Officer,
Department of Finance.
31 Nollaig 1976.
|
