Committee Reports::Interim and Final Report - Appropriation Accounts 1987::28 March, 1990::Report


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PART I

FIRST 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 31 December, 1987 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 for superannuation and Retired Allowances.

Page of Appropriation Account	Number of Vote	Title	Excess of Expenditure over gross Estimate	Available from surplus of Appropriations in-Aid	Net amount to be Voted
(1)	(2)	(3)	(4)	(5)	(6)
53	22	Superannuation and Retired Allowances	£31,749	£30,749	£1,000

The sanction of the Oireachtas will be required in respect of the sum set out in column (6).

The Excess arose as a result of the combined effects of significant excesses on Subheads A (Superannuation Allowances, Compensation Allowances, Pensions and certain Children’s Allowances, B (Payments under the contributory pensions schemes for Widows and Children of Civil Servants etc.) and D (Additional Allowances and Gratuities in respect of Established Officers, etc.) which were not fully offset by savings on other subheads.

In the case of Subheads A and D, the excesses occurred due to an upsurge in voluntary retirements in the first half of the year arising mainly from the salary increase awarded to Principals and Assistant Principals. On Subhead B, the excess arose because of the difficulty in accurately estimating the pattern of deaths of former officers and spouses which varies widely from year to year.

The Committee sees no objection to this sum being provided by Vote.

Gay Mitchell T.D.

Chairman

16 March 1989