Brendan Howlin (Wexford, Labour) | Oireachtas source

Under the reformed budgetary timetable, the Estimates for expenditure by Departments are outlined every October in the budget and set out in detail in the Revised Estimates Volume published before the end of the year. Under the new budgetary cycle, the Estimates are voted on by the Dáil in the first few months of the year and Departments are expected to live within the voted expenditure. On occasion, however, as the Deputy will be aware, the Estimate for a Department needs to be increased or changed during the course of the year. This occurs for a number of reasons, including policy reasons, for example, when the Government decides it is appropriate to allocate additional funding to certain areas. A second reason could be an overrun in expenditure, which occurs occasionally, for example, in a demand-led area where Estimates are not always exactly accurate. Timing events may also occur, which change the timing of certain receipts or payments, particularly payments from the European Union or appropriations-in-aid that may come later or earlier than expected. Such changes in timing may also alter the voted moneys. Technical adjustments also occur when Departments move money within their Estimates for technical reasons. Such changes must be voted on by the Dáil. As the Deputy will be aware, sometimes the House votes to shift rather than increase money provided for in an Estimate. These are the reasons Supplementary Estimates are introduced.

As outlined in the spring economic statement, Ireland is on course to exit the excessive deficit procedure this year. In this context, the Government is prepared to allocate an appropriate level of additional expenditure in 2015 to enhance delivery of key public services. More details of the 2015 outturn position will be issued at budget time, as requested by the Deputy. Under the Government's fiscal strategy and compliant with the fiscal rules, the budget on 13 October will set out the 2016 level of expenditure, which will be €750 million above the outturn figure.

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