The Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation brings Memoranda to Government seeking approval for Supplementary Estimates for all Departmental Votes. Such Memoranda are usually brought to Government for approval in the latter part of the year (October/November) unless required by a specific Vote that is at risk of exceeding its Voted expenditure earlier in the year.
All relevant supplementary allocations received by my Department are recorded at subhead level in the Department’s Appropriation Accounts. These accounts are audited by the Comptroller and Auditor General (C&AG) and published at: www.audit.gov.ie/en/publications/appropriation%20accounts/
In addition, the supplementary estimates for all Departmental Votes are published by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation on the gov.ie website at: www.gov.ie/en/department-of-public-expenditure-infrastructure-public-service-reform-and-digitalisation/collections/the-revised-estimates-volumes-for-the-public-service/
Notes 4 and 5 in my Department’s published annual Appropriation Accounts provide the information sought at both programme and subhead level up to 2024. These notes also provide an explanation for any material subhead variation from the funding allocated. The 2025 Appropriation Accounts will not be available until later in the year, however, details at subhead level of 2025 supplementary estimates for my Department's Vote 26 are provided on page 15 of the following link: assets.gov.ie/static/documents/497c8433/SUPPLEMENTARY_ESTIMATES_2025_SKELETON_BOOK.pdf