Committee Reports > List of Committees > Dáil > 1992 > Committee of Public Accounts > Interim Report No. 02 - Appropriation Accounts 1990

SECOND 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 1990 expenditure in excess of the amounts voted by the Oireachtas was incurred under the Votes hereinafter mentioned.

STATEMENT OF EXCESS

Attached is a statement of the sums required to be noted in order to make good excesses on the Votes for the President’s Establishment (Vote Number 1) and for Superannuation and Retired Allowances (Vote Number 18).

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

The excess on Vote number 1 arose from a misreading in an expenditure return in December 1990 resulting in an underestimation of expenditure on Subhead A (Salaries, Wages and Allowances).

The excess on Vote number 18 arose as a result of a significant excess on Subhead D (Additional Allowances and Gratuities in respect of Established Officers and Payments in Respect of Transferred Service) and to a lesser extent on Subheads A, B and H which were not fully offset by savings on other subheads. A detailed assessment of expenditure was carried out towards the end of the year when the figures for the period to end November showed an unspent balance of £9,049,000 remaining for the month of December for Subheads A to H. The average monthly expenditure had been £6,139,000 with the highest being £7,480,000. Therefore it appeared that a sufficient sum was on hands for payments from the Vote for the month of December and accordingly, no transfer was sought from Vote 46 - Increases in Remuneration and Pensions although a sum of £510,000 could have been claimed in respect of salary increases implemented after the Estimate had been prepared.

Departments with delegated authority charge payments in respect of lump sums, death gratuities and marriage gratuities to suspense accounts and are under instructions to recoup from Subhead D on a quarterly basis. A number of Departments failed to do this and during December 1990 claimed recoupment of payments made up to 11 months previously. As a result the total recoupment from the Subhead was significantly higher than had been provided for.

The Committee notes that instructions have again issued to all Departments regarding the correct procedure for recoupment of payments made under delegated authority and that the position is being monitored on a quarterly basis.

The Committee sees no objection to these sums being provided by excess Votes.

GAY MITCHELL T.D.

Chairman.

5 March 1992.