Section B – The Financial Framework - Government Accounting

B1.1 – Government Expenditure
(g)to enable the Dáil to debate a service for which the
Estimate was previously passed, by arrangement,
without debate.
20. Supplementary Estimates of the type at (a), (b) and (c)
above involve the provision by the Dáil of additional
moneys and are known as Substantive Supplementary
Estimates. The others do not involve additional money and
are referred to as token or technical Supplementary
Estimates. In such cases, to enable it to exercise control over
the proposals in the Estimate, the Dáil is asked to vote a
token sum, usually €1,000. The layout of a Supplementary
Estimate is broadly the same as the original Estimate.
Reference is made in the ambit to a ‘Supplementary
Estimate’ instead of an ‘Estimate’ for the service in the
same terms as in the original Estimate. If, however, a new
service is to be included in the Supplementary Estimate
which is outside the ambit of the original Vote, the wording
of the ambit must be modified as necessary in the
Supplementary Estimate to cover the new service.
21. A new service that cannot be related to an existing Vote,
even allowing for possible widening of the ambit, may be
provided for in a new Vote. (The new service must fall
within the statutory powers of the Minister concerned, see
Section C1.13.) If the Estimate for the new Vote is not
printed in the Budget Estimates Volume, the Estimate, when
taken by the Dáil, is technically known as an Additional
Estimate.
22. Under Standing Order No. 156 of the Dáil, the debate on a
Supplementary Estimate is confined to the items included in
it and no discussion may be raised on the original or main
Estimate, except to explain or illustrate the particular items
under discussion.
PFP 11/08