Further information on the funding of cash-limited grant schemes

Applicants should note that the budgetary subhead under which the monies awarded under the Scheme are provided has been designated by Government as a “cash-limited grant scheme”.

This means that the Tribunal has no capacity or authority to pay out more funds in any one year than has been voted by the Dáil. Thus, if the Tribunal’s funding becomes exhausted before the end of a financial year it has to wait until the next financial year, when it is again voted funds, before making any further payments to applicants. Government Accounting Procedures and Practices provide the following explanation of cash limited grant schemes:

Cash-limited Grant Schemes. C3 – Grants and Grants-in-Aid

The exercise of virement to create or increase a cash-limited grant Scheme is not permissible.

The ambit of a Vote that contains a cash-limited grant scheme includes a reference to the fact that the individual subhead for the scheme is designated “cash-limited”. The term “cash-limited” means that the funds available for a particular scheme for the year will be limited to the cash amount specified in the Estimates allocation and so entitlement to payment in the year under the scheme will be contingent on the availability of funds.

In cases where a scheme is “cash-limited”, the government can decline to take a Supplementary Estimate to increase the subhead allocation. Departments administering such schemes should clarify in advance to applicants that the relevant scheme is cash limited.