Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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216. To ask the Minister for Public Expenditure and Reform the controls in place across all Departments for monitoring and approving exceptional or unplanned operational expenditures, such as the approximately €11 million incurred by the Revenue Commissioners in maintaining the seized vessel MV Matthew; the oversight role of his Department in these cases; and to confirm whether a cross-departmental review will be undertaken to prevent similar open-ended costs to the Exchequer. [56309/25]

Jack Chambers (Dublin West, Fianna Fail)
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My Department engages with other spending Departments and Offices in respect of the management of expenditure within the agreed overall fiscal parameters. This may include, where relevant and appropriate, exceptional or unplanned operational expenditure, particularly as they impact on the annual estimates. However, I would highlight that managing the delivery of public services, within budgetary allocations, is the responsibility of each Accounting Officer, who are required to ensure that appropriate measures are in place to facilitate financial control within budgetary targets as well as value for money.

As the Deputy is aware, part of my Department’s role is to support the appropriate use of public funds across government bodies by establishing the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. The central key framework, Public Financial Procedures, requires that payment procedures must be initiated by Departments and Offices where a legally enforceable liability has been incurred and when payment is due which includes complex legal and regulatory costs associated with the seizure of vessels.

The aim of these rules set out by my Department is to support Accounting Officers in discharging their responsibility to ensure expenditure is managed in line with the Voted allocation but also that services, including the unavoidable costs of meeting the State’s legal and regulatory responsibilities pertaining to the seized MV Matthew, are delivered in an effective and efficient manner to support the achievement of value for money. Public Financial Procedures stipulates that Accounting Officers are responsible for the efficiency and economy of their Office in the use of its resources and that a review or analysis of the costs associated with exceptional or unplanned operational expenditure are a matter for the relevant Accounting Officer in the first instance.