The process for referral and consideration of a Supplementary Estimate by the Select Committee is progressed by means of a Memorandum for Government which is brought by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. The date on which a Supplementary Estimate is sought is therefore a matter for that Department.
Details in relation to the amount involved in each Supplementary Estimate for the past 10 years and the Vote subheads to which each Supplementary Estimate is related can be found in my Department's Appropriation Accounts for each relevant year. These are published by the Comptroller and Auditor General (C&AG) and can be found at: www.audit.gov.ie/en/publications/, by clicking on "Appropriation Accounts". The 2025 Appropriation Account will be presented to the C&AG and published later this year following audit.