Committee Reports::Interim and Final Report - Appropriation Accounts 1975::15 June, 1978::Report


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INTERIM REPORT

The Committee has made progress in the matters referred to it and has agreed to the following Interim Report:—

The Committee reports that during the year ended 31st December 1975 expenditure in excess of the amount voted by the Oireachtas was incurred under the Vote hereinafter mentioned.

STATEMENT OF EXCESS

A statement of the sum required to be voted in order to make good an excess on the vote indicated.

Page of Appropriation Account	Number of Vote	Title	Excess of Expenditure over Gross Estimate	Surplus of Appropriations in Aid	Amount to be Voted
(1)	(2)	(3)	(4)	(5)	(6)
35	13	Superannuation and Retired Allowances	£107,904	£104,318	£3,586

The sanction of the Oireachtas will be required in respect of the sum set out in column (6). The Accounting Officer explained that the excess was incurred because recoupment claims from Departments, which had delegated authority to pay superannuation allowances and gratuities and recover such from this Vote, exceeded the estimates which had been furnished by them and because of the difficulty in forecasting expenditure under the pension scheme for non-established staff.

The Committee notes that the charge to the Vote includes payments totalling £1,136,233 which had not received specific statutory validation within the year under review. If these payments had not been made an excess vote would not be required in this instance. The Committee also notes that Schemes under the Superannuation and Pensions Act, 1976 (No. 22 of 1976), validating retrospectively the above referred to charges to the Vote, were enacted by Orders of the Minister given on the 9th day of May 1977 (S.I. Nos. 132 and 133 of 1977) which Orders are at present lying on the Table of the House.

The Committee, however, is prepared to accept the explanation of the Accounting Officer regarding the circumstances in which the excess of £3,586 was incurred and since, furthermore, the principle at issue is at present under consideration both by the Committee and the Department of Finance, the Committee, in this particular instance only, raises no objection to this sum being provided by excess vote but takes this course strictly without prejudice to precedent, especially as the specific statutory validation provided as above under the Act cited will not be effective until twenty-one statutory days have elapsed since the 11th May last, and the Committee reserves further comment until its final Report.

(Signed) VIVION de VALERA

Chairman

19th May, 1977