Dáil Éireann Debate, Tuesday - 13 January 2026
1461. Deputy Albert Dolan asked the Minister for Housing, Local Government and Heritage the value of expenditure originally allocated in the Estimates to specific programmes or staffing measures that could not be spent as planned within the year for each of the past five years; and whether such underspends were surrendered, carried forward, or reallocated to other areas within the Vote. [1819/26]
Amharc ar fhreagraMy Department's Appropriation Accounts which are published by the Comptroller and Auditor General (C&AG) set out the full details of expenditure for the relevant years 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.
Summary details of the REV Allocations and Final outturn of expenditure for the years 2021-2024 are set out below:
|
Vote 34 - DHLGH |
REV Allocation |
Final Outturn |
Deferred Surrender – capital carryover |
Amount Surrendered to Exchequer |
|
2024 |
€8,288m |
€8,278m |
N/A |
€10.998m |
|
2023 |
€6,741m |
€6,585m |
€141m |
€14.254m |
|
2022 |
€6,148m |
€5,561m |
€340m |
€246.7m |
|
2021 |
€5,469m |
€5,077m |
€275.8m |
€116.7m |
Under Section 91 of the Finance Act, 2004, all or part of any unspent appropriations for capital supply services may be carried over for spending in the following year. This provides for the carryover of up to 10% of the REV allocation (Capital) from one year to the next. This must be expended in the following year- i.e. it is not permissible to further defer any surplus.
