Section B â The Financial Framework - Government Accounting

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B1.1 – Government Expenditure 11. Part II names the Department that is responsible for accounting for the Vote and sets out the gross provision sought in the Estimate by subhead. The subheads of a Vote set out the detailed allocations of all the expenditure on programmes and services within the ambit of the Vote, and are the headings under which the Department is required to account for the expenditure in its Appropriation Account. The subheads also facilitate financial control by the Dáil and enable the Department of Finance to exercise control over expenditure. With the approval of the Department of Finance, allocations may be transferred between subheads by a process known as ‘virement’ (see Section C2.6). 12. Beneath Part II is a table setting out the specific subheads under which the capital carryover provision (if any), as set out under Part I, will be spent. 13. The Budget Estimates Volume, published at Budget time in December, includes only the foregoing amount of detail on each Estimate. In the case of the Revised Estimates Volume, published in February, there is also appended to Part II of each Estimate a statement known as the Allied Services Statement. This gives an estimate of the cost of services provided without charge to the Department concerned (e.g. by the Office of Public Works) and takes account of all receipts related to the particular service, both appropriations-in-aid and receipts payable directly to the Exchequer (known as Exchequer Extra Receipts, see Section C5.19). 14. Part III, which is published only in the Revised Estimates Volume, repeats certain subheads with supporting detail for the information of the Dáil, including, where appropriate, a separate operating budget showing total expenditure and income (including non-Exchequer PFP 11/08
B1.1 – Government Expenditure income) of certain major bodies grant-aided from the Vote. While it has no statutory effect and is not normally a basis for accounting as far as the Appropriation Account is concerned, Part III is used for control purposes by the Department of Finance. Note: Parts II and III show in respect of each subhead the provision sought for the coming financial year, as well as the corresponding figure for the previous year. 15.Appendix 1 of this Section contains a copy of the 2008 Estimate for the Department of Agriculture, Fisheries and Food. Appendix 2 of this Section contains a sample template for an Annual Output Statement, together with an extract from the 2008 Annual Output Statement for the Department of Agriculture, Fisheries and Food. 16.No alteration in the form of an Estimate may be made without Department of Finance sanction. Sanction for important changes will not be given unless the prior approval of the Committee of Public Accounts has been obtained by the Department of Finance. 17. Each Estimate for the Supply Services is considered separately by the Dáil on a motion which, in accordance with Dáil Standing Order No. 150, must be made by a member of the Government. As soon as an Estimate has been passed by the Dáil, by means of a Financial Resolution, the full amount of the Estimate may be issued from the Exchequer, subject to the normal controls, and used for that service in accordance with the Central Fund (Permanent Provisions) Act, 1965, as amended (see Section B1.2.2). Further Revised Estimates PFP 11/08
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Section B â The Financial Framework - Government Accounting