Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

The Finance Bill determines expenditure for the forthcoming year. Thereafter, each Department gives an Estimate under specific headings of the expected expenditure in particular areas. These moneys cannot be spent without sanction from the Oireachtas. The Estimates may be revised later in the year and, again, must be voted through by the Oireachtas. What we are doing is setting up the footprint for expenditure by the OPW in 2014.