Peadar Tóibín (Meath West, Aontú)
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305. To ask the Minister for Finance 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 was consulted prior to the transfer; and if he will make a statement on the matter. [12268/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Work is ongoing on the 2022 Appropriation Account for Vote 7 The Department of Finance and as a result final figures are not yet confirmed.

Final virement sanction has not been obtained from the Department of Public Expenditure NDP and Reform as my Department works towards completing the account. However, my Department notified DPENDPR in September that virement may be required on a number of the administrative subheads and sought provisional sanction to do so.

At all times my Department complies with Section C of the Public Financial Procedures and ensures the virement is sought as part of the work on the account and signals a requirement for provisional sanction where required.