Michael McGrath (Cork South Central, Fianna Fail)
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Question 273: To ask the Minister for Public Expenditure and Reform if he has given consideration to producing the monthly Exchequer statements on a gross expenditure basis rather than the current method which is net of appropriations as a means of improving transparency and comparability; and if he will make a statement on the matter. [1514/12]

Brendan Howlin (Wexford, Labour)
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The monthly Exchequer Statement presents the cumulative receipts into and issues from the Exchequer Account for the year to date. The expenditure issues for voted expenditure are based on the estimated requirements of Departments and Offices from the Supply Account of the Paymaster General and are net of appropriations-in-aid and thus funded on a net basis from the Exchequer Account. These figures represent the cost of supply services, the ordinary services of Government Departments and Offices in respect of which the Dáil votes money annually.

Gross expenditure, as presented in Budget and Revised Estimates Volume, includes all expenditure by Departments, the Social Insurance Fund and the National Training Fund. As non-Exchequer Funds are included in the calculation of gross expenditure, it would not be appropriate to include them in the presentation of the Exchequer Statement.

However, I take on board the general point raised by the Deputy and will examine the possibility of separately publishing the monthly expenditure returns figures, which are submitted by Departments on a gross and net basis.