Committee Reports::Interim Report No. 02 - Appropriation Accounts 1994::25 January, 1996::Report


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COMMITTEE OF PUBLIC ACCOUNTS

SECOND INTERIM REPORT ON THE APPROPRIATION ACCOUNTS 1994

VOTE 32 - FORESTRY

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 1994, 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 Forestry.

Page of Appropriation Account	Number of Vote	Title	Excess of Expenditure over Gross Estimate	Available from Surplus Appropriations-in-Aid	Amount required from Surplus Appropriations-in-Aid	Net amount to be Voted
(1)	(2)	(3)	(4)	(5)	(6)	(7)
247	32	Forestry	£44,251	£3,529,000	£43,251	£1,000

The sanction of the Oireachtas will be required in respect of the sum set out in column (7).

The excess had its origins in a Supplementary Estimate in December 1994 which reduced the provision for Subhead C (Grants for Promotion of forestry, including those under the Operational programme) by £9.657 million. The reduction proved to be excessive as the level of expenditure on that subhead was greater than anticipated and an excess arose.

At the Committee meeting of 14 December 1995, the Committee examined the Accounting Officer for Forestry and was informed that enhanced operational and estimating procedures have been implemented, including an automatic “stop” when expenditure reaches the estimate limit, and that the problem is not likely to recur.

In light of the assurances of the Accounting Officer, the Committee sees no objection to this sum being provided by excess Vote.

DENIS FOLEY T.D.

Chairman.

25 January 1996