Section B – The Financial Framework - Government Accounting

B1.1 – Government Expenditure
Parts of Estimates
9. Each full Estimate contains three main parts:
Part I sets out a formal description of the services to be
financed from the Vote, known as the ambit of the Vote.
The Appropriation Act (see Section B1.2.6) by itself cannot
be used to extend the statutory functions of a Department.
The services outlined in the ambit must fall within the
statutory powers of the Minister concerned (see Section
C1.13). The ambit also shows the net amount of money
required for the coming financial year. The wording of the
ambit is incorporated in the annual Appropriation Act and
therefore provides the statutory description in that Act of the
purpose for which the supply demanded in the Estimate is
granted. Expenditure on a new service, which is outside the
ambit of a Vote, cannot proceed unless Dáil approval is
obtained through a Supplementary Estimate (see paragraph
19 below) which proposes to change the ambit as necessary
or, if the new service cannot be related to an existing Vote,
by the introduction of an Estimate providing for an
additional Vote (see Paragraph 21 below; see also Section
C1.16). In cases where new functions are involved in the
new service (with the exception of the Department of the
Taoiseach), it is necessary to have an Allocation of
Functions Order made under Section (1) of the Ministers
and Secretaries (Amendment) Act, 1939 (see also Section
C1.17.)
10. Part I also sets out the amount of capital carryover by Vote
consistent with the amount included in the Appropriation
Act (see Sections D2.16–22 re rolling 5-year capital
envelopes).
PFP 11/08