The Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation brings Memorandums for Government to Cabinet seeking approval for Supplementary Estimates for all Departmental Votes. Such Memorandums are usually brought to Cabinet 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 at subhead level are recorded in the Department’s Appropriation Accounts. These accounts are audited by the Comptroller and Auditor General (C&AG) and published on the gov.ie website at: www.audit.gov.ie/en/publications/appropriation%20accounts/.
In addition, the Supplementary Estimates for all Departmental Votes is 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 3 (expenditure) and 4 (income) in the annual Appropriation Accounts provide the information sought at both programme and subhead level up to 2024. These notes also provided 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 45 is provided on page 24 of the following gov.ie link:
assets.gov.ie/static/documents/497c8433/SUPPLEMENTARY_ESTIMATES_2025_SKELETON_BOOK.pdf.