Mr. Seamus McCarthy:

Vote 40 changed significantly in 2020, mainly reflecting the restructuring of the previously named Department of Children and Youth Affairs, to take on significant additional functions in relation to equality, integration and international protection.  The name of the Department also changed in 2020 to reflect the wider-ranging areas of operation.

The 2020 appropriation account for Vote 40 records gross expenditure of €1.7 billion.  Receipts into the Vote were broadly on target but expenditure in the year was about 7% below the budget provided.  This resulted in a net surplus for the year of almost €123 million. The Department was allowed to carry €4.1 million over to 2021, to fund capital works, but surrendered almost €119 million at the year end.

Expenditure incurred in 2020 was distributed across five output programmes. The largest area of spending was the children and family support programme, in relation to which expenditure of €876 million was incurred in 2020. That is up about 5% on 2019. The bulk of this programme expenditure - 97% - was accounted for by funding of €848 million provided to the Child and Family Agency, better known as Tusla.  This included special Covid-related funding of €8 million.    Just under €24 million was expended under the programme in respect of the Oberstown Children Detention Campus.

Programme B comprises funding for a wide range of schemes and programmes to benefit children and young people, including early childhood care and education support, and the national child care scheme.  The account records programme spending of €601 million in 2020, including almost €83 million on Covid-related supports.  Most of the spending under programme B is channelled to the beneficiaries through Pobal, which acts as a paying agent for the Department under a service level agreement. Note 6.1 of the account records the amounts paid through Pobal under each subhead.

Programme E is titled a "fair and efficient support system for international protection seekers", and was transferred from the Department of Justice in 2020.  It is focused mainly on the provision of accommodation for persons seeking international protection, which cost €183 million in 2020. This was up 41% from the €130 million spent in 2019.

The final two programmes each involved a much smaller scale of expenditure in 2020. Programme C records expenditure totalling €27.6 million spent on policy and legislation functions related to children and young people, including funding of the Adoption Authority, the Ombudsman for Children, the mother and baby homes commission of investigation, and the Magdalen laundries compensation fund.  Programme D records expenditure of €19.5 million on equality initiatives in a number of areas, including disability, Traveller support and migrant integration.

A clear audit opinion was issued on the appropriation account.  However, I drew attention to the disclosure by the Accounting Officer in the statement on internal financial control in terms of non-compliance with procurement rules.  The Accounting Officer states that he was not satisfied that the procurement of a large number of contracts for the provision of accommodation to international protection seekers was compliant with the relevant procurement rules.  These contracts had transferred from the Department of Justice, which took the view that the contracts were compliant with relevant procurement rules.  The Accounting Officer for Vote 40 stated that the Department was taking steps to clarify the position and to put in place procedures to ensure improved compliance in 2021.