Section B – The Financial Framework - Government Accounting

B1.1 – Government Expenditure
the Central Fund under specific statutes. The
legislation normally imposes an upper limit on the
advances that can be made. This is usually equivalent
to the issues that would be made over a 3 to 5-year
period, and gives the Oireachtas the opportunity of
reviewing the project or the body concerned at
reasonably regular intervals.
Supply Services
3. Voted expenditure refers to the ordinary services of
Government Departments and Offices, both capital and noncapital,
the money for which is voted by the Dáil on an
annual basis. These services are technically known as the
Supply Services and the money granted by the Oireachtas
for each service is called the Supply Grant, or simply
Supply. Expenditure is provided for under Votes, one or
more covering the functions of each Department or Office.
Supply Procedure and Timetable
4. Supply Estimates are the basis of the statutory authority for
the appropriation of moneys and for the Department of
Finance to make issues from the Central Fund to meet most
expenditure by Government Departments and certain related
bodies. Statutory authority is provided by the Central Fund
(Permanent Provisions) Act, 1965 (see Section B1.2.2) and
the annual Appropriation Act (see Section B1.2.6). These
arrangements are known as the ‘supply’ procedure and are
set out in detail below.
Financial Timetable
5. While the process for setting the Supply Estimates has
developed a multi-annual aspect over the years (see Sections
D2.16–22 in particular, regarding multi-annual capital
envelopes), the process is still conducted within an annual
framework as envisaged in the Constitution and the relevant
legislation. An overview of the annual financial timetable
PFP 11/08