Paul Kehoe (Wexford, Fine Gael)
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43. To ask the Minister for Enterprise, Trade and Employment further to Parliamentary Questions Nos. 25 of 25 November 2020 and 143 of 3 December 2020, if further clarification will be provided (details supplied); and if he will make a statement on the matter. [1245/21]

Leo Varadkar (Dublin West, Fine Gael)
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As I have intimated in my two previous replies the decision to award this support on the basis of vouched expenditure is an obligation under public financial rules when disbursing public monies so as to ensure that Departmental and Agency funds are applied for the purposes for which they are intended which includes building in risk mitigation measures such as evidence of actual and proper expenditure. In that regard, it is important that the Agency in question can satisfy themselves evidentially that the work has been undertaken.

I refer the Deputy to Department of Public Expenditure circular 13/2014 entitled "Management of and accountability for grants from Exchequer funds".  In this context, the circular states "all grants should be paid on the basis of vouched expenditure". 

The scheme in question was, accordingly, sanctioned by the Department of Public Expenditure on the basis of vouched expenditure in accordance with Circular 13/2014 referenced above.