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Estimates

The Budget set by the Executive does not in itself confer authority for Northern Ireland departments to spend or commit resources. That requires Assembly agreement through the Estimates process and the Budget Acts. Departmental Estimates containing one or more Requests for Resources (RfRs) are put to the Assembly covering one financial year at a time. In turn many departments’ Estimates also contain provision for cash and other resources to finance their Arms Length Bodies through grants or loans. Once agreed, the Estimates become the expenditure limits voted by the Assembly, set in the Budget Acts. These provide the legal authority for public expenditure within the ambit of each RfR. The ambit describes the activities on which expenditure is permitted by the RfR.

The annual expenditure which the Assembly authorises in Estimates is not calculated in quite the same way as multi year resource budgets. The Estimates document contains supporting tables which, among other things, explain the reconciliation between the figures in the Estimates, Accounts and the Budget.

The Northern Ireland Estimates, often referred to as the Main Estimates, set out the detailed spending plans of Northern Ireland departments for the financial year.

The Northern Ireland Spring Supplementary Estimates (SSEs) seek authority for additional resources and/or cash to that sought in the Main Estimates for the financial year. They may be presented:

  1. to seek authority, and additional resources and/or cash as necessary, for any new services;
  2. to increase the provision for existing services;
  3. to increase net resources because a shortfall is expected in accruing resources;
  4. to increase accruing resources; and
  5. to draw attention to the diversion of funds already voted for one service, to another service within the same request for resources. This is done when the reallocation is substantial, likely to be controversial or involves a new service.

More information and help

If you have any queries regarding the Estimates documents please contact:

Barry Armstrong
Supply Change and Development Manager
Central Finance Group
Rathgael House
Balloo Road
Bangor
BT19 7NA

Telephone: 028 9185 8004