Peadar Tóibín (Meath West, Aontú)
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519. To ask the Minister for Foreign Affairs and Trade the number of times funding was moved across budget lines within his Department in a process known as virement; the name and purpose of the fund the money was taken from; the name and purpose of the fund the money was transferred to; the dates upon which he approved of such transfers, since he took office; if the Department of Public Expenditure, National Development Plan Delivery and Reform was consulted prior to the transfer; and if he will make a statement on the matter. [12269/23]

Micheál Martin (Cork South Central, Fianna Fail)
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With the approval of the Department of Public Expenditure, NDP Delivery and Reform, allocations to Departmental Votes may be transferred between subheads by a process known as ‘virement’. Savings on one or more subheads may be used to meet excess expenditure on another subhead or subheads in the same Vote. In line with Public Financial Procedures, the process involves a request to the Department of Public Expenditure, NDP Delivery and Reform for provisional sanction, once it becomes clear that there will be excess expenditure on a subhead which can be met from savings on another subhead. Definitive sanction is sought when the Appropriation Accounts have been prepared and the actual amounts involved are known.

Since I took office on 17 December 2022, there have been no requests for virement. Prior to that, my Department sought provisional sanction for virement from four subheads to four different subheads, as follows:

In Vote 27, provisional sanction was sought for a transfer of €750,000 from Subhead A.4 (Payments to International Funds for the Benefit of Developing Countries) to meet additional expenditure on Subhead A.3 (Bilateral Co-operation and Humanitarian Assistance).

In Vote 28, provisional sanction was sought for a transfer of €3.3 million from Subhead E.2 (Administration Non-Pay) to Subhead A.2 (Administration Non-Pay); for a transfer of €300,000 from Subhead D.3 (Promoting Ireland) to Subhead D.4 (Contributions to National and International Organisations); and for a transfer of €400,00 from Subhead E.3 (Information Services) to Subhead B.4 (EU Engagement).

Provisional sanction for the transfers was granted by the Department of Public Expenditure, NDP Delivery and Reform in December 2022. In line with Public Financial Procedures, final virement sanction will be sought from the Department in the context of the finalisation of the Appropriation Accounts for 2022.