Peadar Tóibín (Meath West, Aontú)
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606. To ask the Minister for Education and Skills the number of times funding was moved across budget lines within her 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 she approved of such transfers, since she took office; if the Department of Public Expenditure, National Development Plan Delivery and Reform was consulted prior to the transfer; and if she will make a statement on the matter. [12265/23]

Norma Foley (Kerry, Fianna Fail)
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The Public Financial Procedures guidebook sets out that virement operates under the specific authority of the Department of Finance, which has since been vested to the Department of Public Expenditure, NDP Delivery and Reform (DPENDPDR). As standard practice, my Department has sought and received DPENDPDR virement sanctions for all years since I took office. Proof of such sanctions is requested by the Office of the Comptroller & Auditor General as part of the auditing of the Department's annual Appropriation Accounts. The Department’s Appropriation Accounts are published on the Comptroller and Auditor General’s website at www.audit.gov.ie/en/find-report/publications/appropriation%20accounts/. These Accounts show the variations between actual and allocated expenditure by subhead. My Department’s 2022 Appropriation Accounts are still in the process of being finalised and will be available later in the year.