Dáil Éireann Debate, Tuesday - 27 January 2026
409. Deputy Martin Daly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation which programmes recorded expenditure overruns in the 2025 Appropriation Accounts and the corrective actions taken. [5679/26]
Amharc ar fhreagra2025 Appropriation Accounts are not yet available. The 2025 Appropriation Accounts are to be prepared by Departments and Offices and submitted to the Comptroller and Auditor General for audit by end March 2026. The Accounts are usually published each September.
The latest published figures for 2025 spending are the end year Exchequer Issues. These were published in the Fiscal Monitor on January 6th and are available at www.gov.ie/en/department-of-finance/publications/fiscal-monitor-december-2025/ . These report on the end year spending position against the final 2025 allocation, including any additional funding through Further Revised Estimates or Supplementary Estimates.
These show 2025 gross expenditure of €109.4 billion, compared to the original Revised Estimates level of €105.4 billion. Over the course of 2025 Government took decisions to allocate additional funding to Departments. These meant an additional €4 billion being spent. This funding allowed for additional capital investment in Housing, Education and Justice Votes. Additional current funding was also provided to cover, for example, the payment of a 2025 Christmas Bonus under Social Protection and other pressures such as pay costs on the Education Vote and the PSO costs on the Transport Vote.
Budget 2026 provides for €117.8 billion in expenditure. This provides for an uplift of €8.4 billion or 7.7% over the end 2025 issues. This level of investment will provide for transformative critical infrastructure to support the delivery of housing, strengthen Ireland’s competitiveness and economic resilience, sustain our economic growth, and enhance our public services to deliver improved outcomes for the people of Ireland.
Budget 2026 placed a particular emphasis on achieving value for money. The budget strategy was developed using a whole of budget approach, which placed a strong emphasis on the totality of expenditure are clearly linking expenditure and investment to improved outcomes.
Managing the delivery of services within budgetary allocations is a key responsibility of each Minister. There are a range of policies, frameworks and processes to support management of sustainable public spending.
As part of my Department’s role, it establishes the governance frameworks, or rules, setting out the principles and procedures for how money should be spent. The aim of these rules is to support Accounting Officers in discharging their responsibility to ensure expenditure is managed in line with the Voted allocation and that services are delivered in an effective and efficient manner. These frameworks emphasise the importance of effective control and delivering value for money with public funds.
My Department engages regularly with Departments to assess expenditure trends and review the sustainability of their spending plans to the end of the year.
