Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The disbursement of funds from the Vote of the Department of Rural and Community Development is a matter for the Accounting Officer of that Department in the first instance. My Department's circular No. 13/2014 clarifies arrangements for the management and accountability for grants from Exchequer funds. In particular, section 6 provides that the default position is that grants should be paid on the basis of vouched expenditure. However, where pre-funding is required, prior approval must be sought from my Department. In cases where pre-funding is required on an ongoing basis, these arrangements should be referred to in the annual delegated sanction letter from my Department.

It is a matter for the Accounting Officer for the relevant Vote to ensure that any funding arrangements made fully comply with public financial procedures. The rationale for pre-funding should be documented by the grantor and available for audit and inspection, together with the monitoring and control arrangements attaching to the pre-funding. It is for the Comptroller and Auditor General to decide what issues to examine in the course of his office's regular audits of departmental spending.

I am informed that to date my Department has not received any specific requests for sanction from the Department of Rural and Community Development in respect of pre-payments to local authorities.

See this speech in context