Rose Conway-Walsh (Mayo, Sinn Fein)
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2043. To ask the Minister for Education and Skills the reason for current expenditure running €231 million behind profile, as outlined in the Mid-Year Expenditure Report; and if he will make a statement on the matter. [37480/23]

Simon Harris (Wicklow, Fine Gael)
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There are significant timing-related issues underlying the lower than profiled expenditure for the year to date position at end quarter two. The underspend on B4 - Grants to Universities, IOTs & TUs makes up the greater part of the Department’s underspend and is due to timing differences where funding drawdowns do not align to profiles set at the beginning of the year. This arose from an extension granted to higher education institutions for the submission of claims for tuition free fees to the Higher Education Authority. This extension was awarded to allow for the reconciliation of a once-off €1,000 student contribution allocation along with other factors, including additional student places returns, in the tuition free fees reconciliation process. Expenditure has subsequently realigned to profile and allocation is expected to be spent in full at year end. Expenditure is being closely monitored and will be reported quarterly to Government and to the Department of Public Expenditure NDP Delivery and Reform on a monthly basis.