Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697804978559.pdf (Ireland)
R0869 (i) PAC33 DEPARTMENT OF TRANSPORT PUBLIC ACCOUNTS COMMITTEE 11th November 2021 ADVANCE BRIEFING FOR COMMITTEE MEMBERS Appropriation Accounts 2020 1 Overview of Departmental Budget 2020 Overview of the Department’s 2020 Accounts The gross expenditure for the Department of Transport in 2020 was over €2.658bn, of which €1.764bn was for capital projects and €894m for current spending.

Of this, €19.250m consisted of capital carryover from 2019.
The vote comprised 3 spending programmes – land transport, maritime and aviation.

The Department’s administrative programme (pay and operating costs) represents less than 2% of the overall vote and is included in each programme’s overall totals.

Programme A – Civil Aviation Aviation, with an out-turn of €28.346m represents over 1.0% of the Vote.
The largest beneficiary of the funding here is the regional airports programme (€22.350m), followed by funding ear-marked to cover costs associated with our membership of Eurocontrol, costs incurred by the Irish Aviation Authority for exempt services and subscriptions to international organisations.
The key priority for investment in the aviation programme over the short to medium term is to support the four regional airports (Donegal, Knock, Kerry and Waterford) for safety and security related projects and activities under the Regional Airports Programme 2015-2019.
Additional funding of €15.000m was provided in 2020 as contingency in the event that the Travellers Protection Fund, administrated by the Commission for Aviation Regulation was insufficient to reimburse or repatriate customers affected by the collapse of a tour or travel operator.

In the event, only €1.9m was required.

Programme B - Land Transport Land transport (out-turn of €2.536bn or 95% of the Vote) is by far the largest spending programme.
The main components are roads improvement and maintenance funding (out-turn of €1.223bn), the public transport investment programme which includes smarter travel and sustainable measures (€628.9m) public service obligation provision (PSO) payments (at €623.5m).

The programme also includes provision of Carbon Reduction Programme (€1.9m) and the National Vehicle Driver Licencing system (€19.4m) and the balance covers the necessary running costs for the Agencies that manage these programmes.
The key priorities for land transport over the short to medium term are: 1.

Maintaining the value of our transport infrastructure assets and bridging the steady state gap on road and public transport (capital funding); 2.

Addressing the shortfall in public service obligation funding to keep pace with economic growth and optimise service provision in line with new capital investment (current funding); 3.
Addressing bottlenecks and key congestion points in urban areas, particularly in the Greater Dublin Area(capital); 2 4.

Addressing the shortfall in capacity for meeting emissions reduction targets by 2020 and beyond (current and capital).
in invested €1.223bn Improvement/Maintenance Programmes continued to provide grant support for the National, Regional and Local Road network includes expenditure on: • maintaining and renewing the national, regional and local road surfaces (total the Roads network is some 99,000 km); • meeting PPP and Motorway Maintenance contract obligations; • undertaking safety works and bridge maintenance and rehabilitation; • carrying out minor improvement schemes across the country; • undertaking essential routine maintenance e.g.
signing and lining, verge maintenance, winter maintenance; • progression of new roads projects.

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The €628.9m invested public transport enabled increased investment in public transport while also increasing public transport services including: • PSO services throughout the country to support the continued delivery of these socially necessary but financially unviable services that have grown in recent years • Emergency PSO funding to support public transport services and compensate for lost fare revenue as a result of Covid-19 • Emergency PSO funding to support certain commercial bus services on a temporary basis as a result of the impact of Covid-19 • Ongoing funding to help deliver quality nationwide community based Rural Transport services that respond to local needs.
• Progress BusConnects in Dublin and progress MetroLink • Rollout of Cycling and Walking investment in the GDA and Regional cities • Additional Luas capacity on top of the recently completed Luas Cross-City project to fund additional trams and longer trams across the Luas network.
• Progress the City Centre Re-signalling Project, to improve speeds through the city centre, and the new National Train Control Centre which will enable progress on the DART Expansion Programme as well as generally improving national rail movements.

• Fund maintenance and safety projects needed to maintain safety and service levels in railway operations.
• Target new innovative ideas to help decarbonise the transport sector, including pilot initiatives for low emission technologies and incentives to encourage the national taxi fleet toward greener fuels and private car drivers toward electric vehicles.

• The Retro-fit Programme to make older public transport infrastructure more • accessible for people with disabilities - accessibility is built into new projects.
“July Stimulus” funding in Active Travel, Rail Improvements, Additional Bus Services, and Climate Adaptation measures 3 Programme C - Maritime Transport and Safety Maritime Transport and Safety with an out-turn of €94.581m, or 3.5% of the Vote.

The main sub-programme is the Irish Coast Guard and the main cost here relates to the Search and Rescue Helicopter contract.
The programme also funds the Commissioners for Irish Lights operations in Ireland and various administrative costs associated with the Irish Maritime Administration.

The key priorities for investment in the maritime programme over the short to medium term are: 1.

Maintenance of the Search and Rescue helicopter service.

2.

Continue the Coast Guard building programme for its volunteers 3.
Annual contribution towards costs of Commissioners of Irish Lights Additional contingency of €15m was provided to support key ferry companies on a temporary basis, as a result of the impact of Covid-19 on their services.

In the event, only €2.7m was required.


4 Expenditure Programmes- descriptions by subhead SUBHEAD A.3 - REGIONAL AIRPORTS Purpose of Subhead This subhead makes provision for (a) capital and non-capital support for regional airports, and (b) non-capital support for 2 PSO regional air services.
The primary objectives of the subhead are to facilitate continued safe and viable operations at the regional airports and to maintain air access (via PSOs) to relatively remote regions (Donegal and Kerry) 2019 REV €m’s 11.30 10.40 21.70 2019 Outturn €m’s REV 2020 €m’s Revised REV 2020 €m’s 2020 Outturn €m’s REV 2021 €m’s 11.30 10.49 21.79 11.30 10.50 21.70 11.85 10.50 22.35 11.29 1.58 12.87 11.30 10.00 21.30 Current Capital Total 5 SUBHEAD A.4 - MISCELLANEOUS AVIATION SERVICES A4.1 Aircraft Accident Investigation Insurance Purpose of Subhead To provide for the cost of two aviation insurance policies: • • to indemnify the Minister and the Irish Aviation Authority (IAA) against the cost of claims by third parties for damages arising from aviation related incidents deemed attributable to negligence on the part of the Minister or the Authority in the exercise of their aviation related functions (These costs are refunded by the IAA) –and indemnify the Minister against costs incurred in the investigation of major public transport aircraft accidents.
2019 REV €m’s 2019 Outturn €m’s Current Capital Total 0.441 0 0.441 0.257 0 0.257 2020 Revised REV €m’s 0.441 0 0.441 2020 Outturn €m’s 2021 REV €m’s 0.252 0 0.252 0.391 0 0.391 A4.2 Payments to Irish Aviation Authority re Exempt Services Purpose of Subhead To reimburse the Irish Aviation Authority (IAA), as provided for in the Irish Aviation Act 1993, for the cost of aeronautical communication services and air navigation services provided by the Authority to certain specified classes of airspace users (e.g.
military aircraft, State aircraft).

2019 REV €m’s 2.750 0 2.750 2019 Outturn €m’s 1.931 0 1.931 2020 REV 2.750 0 2.750 2020 Out-turn 1.547 0 1.547 2021 REV 2.750 0 2.750 Current Capital Total 6 A4.3 Subscriptions to Eurocontrol Organisation Purpose of Subhead The purpose of this subhead is to provide for the subscription to Eurocontrol.
This particular subscription accounts for about 80% of the total cost incurred by the Department’s membership of three international aviation organisations see A4.4) for other organisations 2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s 2020 Outturn €m’s Current Capital Total 6.5 0 6.5 6.26 0 6.26 6.5 0 6.5 5.92 5.92 A4.4 Subscriptions to International Organisations 2021 REV €m’s 6.5 0 6.5 Purpose of Subhead The purpose of this subhead is to provide for subscriptions to international aviation organisations by the Department – International Civil Aviation Organisation (ICAO) and European Civil Aviation Conference (ECAC) 2019 REV €m’s 0.506 0 0.506 2019 Outturn €m’s 0.484 0 0.484 2020 REV €m’s 0.506 0 0.506 2020 Outturn €m’s 0.551 0 0.551 2021 REV €m’s 0.506 0 0.551 Current Capital Total 7 SUBHEAD B.3 - ROAD IMPROVEMENT & MAINTENANCE Purpose of Subhead To provide (i) a block grant to Transport Infrastructure Ireland (TII) to fund the construction, improvement and maintenance of national roads and (ii) grants to the local authorities to fund the improvement and maintenance of regional and local roads.
It also includes grants to the TII for administration and general expenses.

The subhead consists of five subhead items: B.3.1 (Improvement of national roads), B.3.2 (Maintenance of National Roads), B.3.3 (TII Administration), B.3.4 (PPP Payments) and B.3.5 (Regional and Local Roads Grants).
B.3.1 – National Roads Maintenance and Construction 2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s 2020 Revised REV €m’s 2020 Outturn €m’s 2021 REV €m’s B.3.1 - National Road Improvements – Capital 395.000 395.149 480.000 480.000 480.000 627.900 B.3.2 – Maintenance of National Roads 2019 REV €m’s 2019 Outturn €m’s 2020 REV 2020 Revised REV €m’s €m’s 2020 Outturn €m’s 2021 REV €m’s B3.2 - National Road Maintenance - Current 34.000 34.000 34.850 34.850 34.850 34.850 B.3.3 – TII Administration 2019 REV €m’s 2019 Outturn €m’s 2020 REV 2020 Revised REV €m’s €m’s 2020 Outturn €m’s 2021 REV €m’s B3.3 - TII Admin and Expenses - Current 27,686 27,765 30,191 30,191 29.931 30.500 8 B.3.4 – PPP Payments 2019 REV €m’s 2019 Outturn €m’s 2020 REV 2020 Revised REV €m’s €m’s 2020 Outturn €m’s 2021 REV €m’s B3.4 - PPP Operational Payments - Capital 120.000 120.000 129.000 129.000 129.000 136.000 B.3.5 – Regional and Local Roads Grants 2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s 2020 Revised REV €m’s 2020 Outturn €m’s 2021 REV €m’s B.3.5 - Regional and Local Road Grants- Capital B3.5 - Regional and Local Road Grants - Current Grand Total 442.400 442.400 479.200 519.200 503.350 509.300 40.966 40.966 45.966 45.966 46.065 45.916 483.366 483.366 525.166 565.166 549.415 555.216 9 SUBHEAD B.4 - ROAD SAFETY AGENCIES AND EXPENSES Purpose of Subhead This subhead provides funding for the road safety agencies i.e.
the Medical Bureau of Road Safety (MBRS) and the Road Safety Authority (RSA).
2020 2019 REV €m’s 2019 Revised 2020 Outturn €m’s REV €m’s Outturn €m’s 2021 REV €m’ RSA 0.139 0.139 0.139 0.139 0.339 MBRS 5.226 5.843 5.263 5.948 5.779 Total 5.365 5.982 5.402 6.087 6.118 10 SUBHEAD B.5 - VEHICLE AND DRIVING LICENSING EXPENSES Purpose of Subhead The subhead provides for the maintenance and support of the National Vehicle and Driver File (NVDF) and expenses associated with a range of activities arising from the regulation of motor vehicles and drivers including the collection of motor tax and penalty points.
2019 REV €m’s 18.900 3.000 21.900 2019 Outturn €m’s 18.897 2.461 21.358 2020 REV 2020 Outturn 2021 REV 18.900 4.000 22.900 18.137 1.248 19.385 18.900 4.000 22.900 Current Capital Total 11 SUBHEAD B.6 - CARBON REDUCTION Purpose of Subhead This subhead provides for the following carbon reduction measures: B6.1 Green Public Transport Fund Funding will be used to support pilot demonstrations of low emission vehicle programmes in the public transport fleet, particularly buses and taxis.
B6.2 Carbon Reductions Other This funding will also cover other activities, including but not limited to: supporting academic research and development, analytical work, consultative activities, modelling, etc.
2019 2019 2020 2020 2020 2021 REV Outturn REV Revised Outturn REV €m’s €m’s €m’s REV €m’s €m’s Current Capital Total 0 *7.0 7.0 0 5.64 5.64 0 7.5 7.5 €m’s 0 7.75 7.75 0 0.00 1.938 27.000 1.938 27.000 12 SUBHEAD B.7 - PUBLIC SERVICE PROVISION PAYMENTS Purpose of Subhead To provide for the payment of an annual subvention to transport operators in respect of socially necessary, but financially non-viable, transport services.
This Subhead also provides for the Rural Transport Programmes and until 2017 for the Green Schools Programme under Smarter Travel which is now funded out of Subhead B8.
B7.1 Public Service Provision Payments 2019 REV €m’s 269.47 2019 Outturn €m’s 270.58 Current 2020 REV €m’s 270.67 2020 FREV €m’s 730.67 2020 Outturn €m’s 590.47 2021 REV €m’s 640.667 Capital 18.000 23.00 18.00 18.00 18.00 18.00 Sub-Total 287.47 293.58 288.67 748.67 608.47 658.667 B7.2 Rural Transport Programme 2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s 2020 FREV €m’s 2020 Outturn €m’s Current 14.25 13.71 14.25 16.25 14.44 2021 REV €m’s 14.246 Capital* 0.65 0.69 0.65 0.65 0.55 0.650 Sub-Total 14.90 14.40 14.90 16.90 14.99 14.896 13 SUBHEAD B.8 – PUBLIC TRANSPORT INVESTMENT PROGRAMME Purpose of Subhead This subhead provides funding for the development of public transport infrastructure and improvements to railway safety and to support Smarter Travel and other Sustainable Transport Policy measures.
The National Transport Authority (NTA) has responsibility for the development of public transport infrastructure in the Dublin area.

The NTA also administers the Accessibility Grants Programmes on behalf of the Department.

The Department directly funds Smarter Travel Initiatives.

The subhead is made up of 5 budget lines: B.8.1.


Smarter Travel & Sustainable Transport Measures: This funds two programmes: (1) Sustainable Urban Transport Programme: This replaces the Sustainable Transport Measures Grant Scheme (STMG) and the Regional Cities Programme.

It includes traffic management, behavioural change and smarter travel projects nationwide.

(2) Smarter Travel Initiatives including Bike Week, Smarter Travel Workplace and Campus, CycleRight training programme.

B.8.2.
B.8.2.

Heavy Rail Safety & Development: This funds: (1) Maintenance and Renewal of the Heavy Rail Network under the Infrastructure Manager Multi-Annual Contract (IMMAC) in accordance with EU law - it may also cover priority enhancements to the network outside the GDA.

(2) Heavy Rail projects within the GDA funded through the NTA, in particular the DART Expansion programme (3) Technical Assistance relating to the Department’s capital envelope.
B.8.3 Public Transport Infrastructure: This provides capital funding to the NTA for: (1) light rail projects in the GDA (LUAS and Metro Link), (2) PSO Bus Replacement/Fleet Enlargement Programmes (BusConnects) (3) Public Transport Accessibility Programme (4) Ticketing/Technology Projects including Leap Card, RTPI and National Journey Planner.

B.8.4 Green Schools Programme: Funding under a direct award grant from the NTA to An Taisce to support sustainable travel to schools.
B8.5 Cycling & Walking Packages: This programme provides funding to the NTA for building and maintenance of cycling and walking infrastructures in the Greater Dublin Area, and in Galway, Limerick, Cork and Waterford cities 14 SUBHEAD B.8.1 – SMARTER TRAVEL Capital 2019 REV €m’s 17.600 2018 Outturn €m’s 17.085 2020 REV €m’s 28.500 I 2020 FREV €m’s 28.500 I 2020 Outturn €m’s 25.709 I 2021 REV €m’s 81.000 SUBHEAD B.8.2 – HEAVY RAIL SAFETY AND DEVELOPMENT 2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s 2020 FREV €m’s 2020 Outturn €m’s 2021 REV €m’s Capital 252.500 271.423 341.500 362.500 312.549 369.800 SUBHEAD B.8.3 PUBLIC TRANSPORT INFRASTRUCTURE 2019 REV €m’s 194.050 153.082 260.400 260.400 204.337 395.300 2020 Outturn €m’s 2019 Outturn €m’s 2020 FREV €m’s 2020 REV €m’s 2021 REV €m’s Capital SUBHEAD B.8.4 – GREEN SCHOOLS Current 2019 REV €m’s 1.605 2019 Outturn €m’s 1.451 2020 REV €m’s 1.650 2020 FREV €m’s 1.650 2020 Outturn €m’s 1.464 2021 REV €m’s 1.650 SUBHEAD B.8.5 – WALKING AND CYCLING PROGRAMME Capital 2019 REV €m’s 15.000 2019 Outturn €m’s 26.823 2020 REV €m’s 76.600 2020 FREV €m’s 128.600 2020 Outturn €m’s 80.012 2021 REV €m’s 204.130 15 SUBHEAD B.9 - PUBLIC TRANSPORT AGENCIES AND EXPENSES Purpose of Subhead This Subhead provides for administration and operating expenses associated with the following agencies: Commission for Railway Regulation (CRR) and the National Transport Authority (NTA) Current 2019 REV €m’s 13.83 2019 Outturn €m’s 16.793 2020 REV €m’s 17.021 2020 Revised REV €m’s 17.021 2020 Outturn €m’s 16.958 2021 REV €m’s 38.630 SUBHEAD B.10 - MISCELLANEOUS LAND TRANSPORT Purpose of Subhead To provide for the payment of: CIÉ Redundancy Compensation (€13,000) and Subscriptions to International Organisations (€65,000).
2019 REV €m’s 2019 Outturn €m’s 2020 REV €m’s Current Capital Total 0.078 0 0.078 0.060 0 0.060 0.078 0 0.078 2020 Revised REV €m’s 0.078 0 0.078 2020 Outturn €m’s 2021 REV €m’s 0.065 0 0.065 0.078 0 0.078 16 SUBHEAD C.3 – MARITIME ADMINISTRATION AND IRISH COAST GUARD Purpose of Subhead The subhead provides for the expenditure of the Irish Coast Guard (IRCG), the Maritime Safety Policy Division (MSPD), the Marine Survey Office (MSO) and the Mercantile Marine Office (MMO).
The majority of the expenditure relates to IRCG and primarily the Commissioners of Irish Lights (CIL) amounts to approximately €7m.

the Helicopter Search and Rescue service.

Funding for It covers the funding requirements for the Marine Casualty Investigation Board (MCIB), which is an independent, pre-funded state body that investigates marine casualties.

Also included are small payments of ex-gratia pensions and awards to former Irish Shipping pensioners and employees.
The Mercantile Marine Office generates income from the fees charged for vessel surveys and seafarer certifications.

These fees are shown in the Department’s Appropriations in Aid.
2019 REV €m’s 76.877 *7.180 84.057 2019 Outturn €m’s 74.561 3.759 78.320 2020 REV €m’s 76.877 6.420 83,297 2020 Outturn €m’s 72.906 0.443 73.349 2021 REV €m’s 76.877 9.700 86.577 Current Capital Total SUBHEAD C.4 - MISCELLANEOUS MARITIME SERVICES Purpose of Subhead Purpose of Subhead The purpose of this subhead is to provide for contributions to international organisations by the Department in relation to Maritime Organisations such as the International Maritime Organisation International Hydrographic Organisation (IHO) and Paris Memorandum of Understanding (MoU).
(IMO), the 2019 REV €m’s 0.086 0 0.086 2019 Outturn €m’s 0.090 0 0.090 2020 REV €m’s 0.090 0 0.090 2020 Outturn €m’s 0.091 0 0.091 2021 REV €m’s 0.090 0 0.090 Current Capital Total 17 SUBHEAD D – APPROPRIATIONS-IN-AID Subhead €000 2019 2019 2020 2020 REV Outturn REV Outturn Receipts from Pension Related Deduction on Public Service Remuneration Irish Aviation Authority (IAA) Refund of Subscriptions to International Organisations IAA Recoupment of Rents, etc.
3,220 3,457 2,646 2,600 7,007 6,748 8,473 6,449 394 394 394 394 IAA Associated Costs 2,760 2,455 800 971 2,700 800 2,747 1,070 Road Transport Licence Fees Receipts from Local Government Fund Miscellaneous Land Transport Receipts Receipts under the Merchant Shipping and Wireless Telegraphy Act 0 0 0 0 4,688 5,299 6,470 4,151 450 557 500 470 D.1 D.2 D.3 D.4 D.5 D.6 D.7 D.8 D.9 Miscellaneous Receipts 370 524 340 392 18 Subhead D.1 – Receipts from Pension related Deduction on Public Service Remuneration.
This subhead was established in 2009 to provide for the transfer to the Exchequer of monies being deducted from staff in the Department and in the non-commercial agencies in respect of the pension-related deduction provided for in the Financial Emergency Measures in the Public Interest Act 2009.
Subhead D.2 - Irish Aviation Authority (IAA) Refund of Subscriptions to International Organisations The Irish Aviation Authority Act 1993 provides for the refund by the IAA to the Department of Ireland’s annual membership contributions to Eurocontrol, the International Civil Aviation Organisation (ICAO) and the European Civil Aviation Conference (ECAC), and ABIS (which is a common action group representing seven civil aviation authorities in ICAO, of which Ireland is a member.)
Subhead D.3 – Irish Aviation Authority Recoupment of Rents, etc Land and buildings owned by the Minister and occupied by the IAA (14 separate properties) have been rented out to the Authority since it was established in 1994.
The most recent rent review was last carried out in 2013 for the IAA’s properties in the Division’s Aviation Services Division and Subhead D.4 - Irish Aviation Authority Associated Costs The IAA reimburses the Department for the administration costs incurred in overseeing and monitoring the IAA.

The principal costs that are included are those incurred the Air Accident Investigation Unit.
The costs, which would include salary and overhead costs, are calculated according to a Department of Finance formula for recovery of appropriate services by the Department.

The subhead also incorporates the recovery of the Department’s aviation insurance premium which accounts for air accident insurance and the Ministers liability Insurance.
Subhead D.5 – Road Transport Licence Fees Road Transport Operator Licensing Unit is responsible for the issuing of Road Haulage Operator Licences and Road Passenger Transport Operator Licences to commercial operators (hire or reward).

Fees are collected, on application, by the Road Transport Operator Licensing Unit and are paid into the Exchequer in accordance with S.I.

141/1994 Road Transport Acts (Fees) Regulations 1994.
Subhead D.6 – Receipts from Local Government Fund Funding was provided by DECLG from the Local Government Fund to the Department.

In accordance with the relevant statutes the funding may be applied to public roads and/or public transport up to end 2017.

19 Motor Tax Receipts ceased being transferred to the Local Government Fund on 01 January 2018 – They now are passed directly to the Exchequer and as a consequence a contribution to his Vote is no longer received as an Appropriation-in- Aid from the LGF.
The Exchequer grant to this Vote has been increased to account for that.

This is an Exchequer neutral transaction i.e.

it costs the state no more or no less.

Subhead D.7 – Miscellaneous Land Transport Receipts From 2014 onward driver licence revenue flowed to the RSA as this is now a function of the Authority.

NVDF costs of €4,200,000 in relation to driver licensing will be recouped from the RSA in 2019.

The balance of the land transport receipts covers pension contributions from NTA.
Subhead D.8 – Receipts Under the Merchant Shipping and Wireless Telegraphy Acts The Maritime Services Division of the Department receives fees, for various services in relation to shipping and seamen, provided under the Merchant Shipping, Mercantile Marine and Wireless Telegraphy Acts.

As statutorily required these fees are collected by the Mercantile Marine Office of the Maritime Services Division of the Department.
Subhead D.9 – Miscellaneous Receipts This relates to receipts received during the year, which are not appropriate to any other subhead item e.g.

National Vehicle and Driver File fees, Section 22 of the Road Traffic Act 1994 (convicted person’s prescribed contribution of €95 towards costs of the Medical Bureau of Road Safety), FOI requests fees and other miscellaneous 20 CORPORATE – ADMINISTRATION ALLOCATION (i) SALARIES WAGES AND ALLOWANCES - To provide for the cost of staff serving in the Department.
2019 REV €000 2020 REV €000 2020 FREV €000 2021 REV €000 I 35,891 I 37,164 I 33,624 35,630 Estimate provision: €33.624 million, outturn: €33.307 million Lower than estimated costs were primarily due to delays in recruitment due to COVID 19.
The 2019, 2020 and 2021 Pay Estimate was apportioned as follows:- Programme – Pay Civil Aviation - Land Transport Maritime Transport Sports Services Tourism services Totals 2019 Estimate €000 2020 Estimate €000 2020 FREV €000 3,589 13,280 15,433 2,153 1,436 35,891 3,716 13,751 15,981 2,229 1,487 37,164 3,716 13,927 15,981 0 0 33,624 2021 REV €000 3,956 14,770 16,904 0 0 35,630 Department Staff WTE 2019 Department Staff WTE 2020 Department Staff WTE TOF 2020 Department Staff WTE 2021 Civil Aviation Land Transport Maritime Transport Sports Services Tourism services Total 51 236 221 36 23 567 64 220 238 36 33 591 21 64 237 239 0 0 540 65 237 263 - - 565 *Whole Time Equivalent (ii) – (vii) NON PAY 2019 Estimate €000 2020 Estimate €000 2020 Revised Estimate €000 2021 Estimate €000 Civil Aviation - Land Transport Maritime Transport Sports Services Tourism services Totals 1,101 2,495 2,719 420 281 7,016 1,101 2,604 2,719 420 281 7,125 1,101 2,604 2,719 0 0 6,424 1,167 2,835 2,972 0 0 6,974 Broken down as follows:- (ii) Travel & Subsistence - This Subhead provides for the cost of travel by the Department’s staff in order to carry out their duties, both at home and abroad through active participation in the work of the European Union and other international organisations.
2019 REV €000 2020 FREV €000 2021 REV €000 1,377 1,220 Estimate provision: €1.240 million, outturn: €0.580 million With Covid 19 there were lower than estimated costs due to very little or no travel to conferences abroad or within the country.
1,240 (iii) Training and Development Incidental Expenses - To provide for a wide range of general administration costs such as general advertising, office cleaning, printing of publications, staff training and development provided by outside bodies, refund of education fees to staff, catering/entertainment costs, legal settlements and legal fees, costs associated with hosting and attending conferences, costs associated with investigating air accidents, etc.
2019 REV 000 2,273 2021 REV €000 1,592 2020 FREV €000 2,155 22 Estimate provision: €2.155 million, outturn: €1.565 million Lower that estimated costs were due to reduced training due to staff working from home.

Training Staff Development Unit Input the delivery of competency based Staff Development Unit training/learning and development needs through a number of different avenues, as set out below.

Staff Development Unit does not cover the cost of all training delivered across the Department.
is responsible for OneLearning OneLearning is the Civil Service Learning and Development Centre, and they are responsible for the provision of training that is common across the Civil Service.

Role Specific Training Staff Development Unit support staff to undertake a range of different training which is relevant to their specific roles in the Department.
Individual staff members can apply to Staff Development Unit to undertake a relevant course or attend a relevant Seminar/Conference once it is accompanied by a business case, and has approval from their First and Second Line Managers.

Once the application is approved the full cost of the training will be met by SDU.

Third Level Funding of Fees Scheme SDU supports staff to undertake a range of Third Level studies which are relevant to their role, and of benefit to the Department.
Courses are pursued in the officers own time, including via online/distance correspondence learning options.

Funding for the Scheme is dependent on budgetary allocation in any given year, and priority is given to courses that fall within the identified business categories outlined in the Departments policy on Third Level Funding of Fees, and agreed with Line Managers as part of the PMDS process.
(iv) Postal & Telecommunications Services - This Subhead covers the cost of postal services, telephone charges, data lines, mobile phones, internet connectivity and general maintenance of the voice telephony system 2019 REV €000 2020 FREV €000 2021 REV €000 519 467 321 Estimate provision: €0.467million , outturn: €0.241million Lower than estimated costs due to increased reliance on email and other communication methods due to Covid 19 restrictions.
23 (v) Office Equipment and External IT Services - To provide for the acquisition and maintenance of computer equipment, photocopiers and other office machinery as well as the purchase of routine office supplies.
2019 REV €000 884 1,895 2,779 2020 FREV €000 796 2,492 3,288 2021 REV €000 1,991 870 2,861 Current Capital Total Estimate provision: €3.288 million, outturn: €2.038 million Lower than estimated costs were due to delays in projects and also the cost of purchasing cost IT equipment was lower than expected.

The capital expenditure under this subhead provides for the replacement of “End of Life” Hardware and Software items and making necessary enhancements to Hardware and Software in the Department.
This subhead also provides for several significant projects to improve efficiency and reduce costs in the Department.

2019 saw the introduction of a capital allocation element inclusion to cover capital projects in the Department e.g.

the refurbishment of the Lower Ground Floor.

The current expenditure under this Subhead covers the cost of support and maintenance of the Department’s Hardware/Software/Data and Communications systems.
WorkSmart Programme The WorkSmart initiative revolves around the development of ICT systems, using the Microsoft SharePoint platform to support efficient information sharing and underpinning a change of culture to ensure more effective collaboration across the Department.

We have several internal collaboration and also twenty external collaboration sites.
SafeSeas Ireland Project (SSI) The Safeseas Ireland database system provides Ireland with the means of meeting requirements under EU Directive 2002/59/EC and other EU initiatives as proposed by the Third Maritime Safety Package.

Expenditure on this project is for day-to-day maintenance and support.

It also covers developments required to meet the targets set down by the European Maritime Safety Agency for national systems.
Seafarers Information System 24 The Seafarers Information System is a single electronic information source relating to the Certification of Seafarers issued by the Irish Administration.

This system consolidates multiple electronic and paper-based records.

This helps ensure Ireland’s on-going compliance with International Maritime Organisation (IMO) requirements with a view to retention of “White List” status for Ireland.

Expenditure in 2019 covered the system support and a number of small developments.
Technology Refresh Programme The Department committed to a Technical refresh of our IT Infrastructure in 2019.

This ICT Refresh Programme provided ISD with a structured plan to have the infrastructure in place to meet the predicted business demands of the Department and exploit new technologies over the medium-term and to align our technologies with most suitable technology solutions available.
ISD believe that this strategy will position the Department at the forefront of modern technologies, and we will be able to take advantage of both current and future technological developments.

In addition, it will facilitate collaboration between an increasingly mobile workforce utilising Unified Communications.

In 2019 we provided Video Conferencing facilities in all meeting rooms and expanded our mobile working capabilities by refreshing the desktop estate and providing more laptops and tablets.
(vi) Office Premises Expenses - To provide for repair and maintenance expenses of the Department’s buildings, purchase of furniture and fittings and ongoing charges for the heating, lighting, waste disposal and recycling.

2019 REV €000 2020 FREV €000 2021 REV €000 664 507 1,245 vi Office premises expenses Estimate provision: €0.507million, outturn: €0.761million Costs were higher than estimated, primarily due to additional costs relating to health and safety measures to mitigate affects of Covid 19.
(vii) Consultancy Services & Value for Money and Policy Reviews - To provide payment for expert advice and input on complex issues, which are beyond the normal resources of the Department and the civil service generally, or in circumstances where independent input is required.

25 2019 REV €000 2020 FREV €000 2021 REV €000 1,399 1,259 1,015 Estimate provision: €1.259 million, outturn: €0.535 million Costs were lower than estimated due to fewer consultancy programmes than estimated in 2020 than expected.
26 Changes Between Revised Estimates and Further Revised Estimates Current Expenditure Aviation Original A4 - TPF A3 - Shannon Total Land Original B7 PSO B7 Rural Bus B2 Apportioned Pay Total 2020 REV Covid July Stimulus Retained in ToF Total 26,315 0 0 26,315 0 15,000 550 15,550 0 0 0 0 0 0 0 0 26,315 15,000 550 41,865 2020 REV Covid July Stimulus Total 454,886 0 0 0 460,000 0 0 0 2,000 454,886 460,000 2,000 176 Maritime Original C4 PSO Total 2020 REV Covid July Stimulus 95,667 0 95,667 0 15,000 15,000 0 0 0 Capital Investment 454,886 460,000 2,000 176 917,062 Total 95,667 15,000 110,667 Aviation Original Total Land Original B3 RLR Measures B3 Climate Proofing B6 EV Grants B8 Active Travel B8 Rail Ballast E7 Greenways Total 2020 REV Covid 10,700 10,700 2020 REV Covid 1,826,510 0 0 0 0 0 0 1,826,510 Maritime Original Total 2020 REV Covid 7,280 7,280 July Stimulus 0 0 Retained in ToF Total 0 0 10,700 10,700 July Stimulus Greenways Total 0 30,000 10,000 250 52,000 21,000 0 113,250 0 0 1,826,510 30,000 0 0 0 0 23,500 23,500 10,000 250 52,000 21,000 23,500 1,963,260 July Stimulus 0 0 Total 0 0 7,280 7,280 0 0 0 0 0 0 0 0 0 0 0 0 27 Deferred Surrender (Capital Carryover) from 2020 into 2021 Subhead number Subhead name 2020 REV allocation Deferred Surrender A.3 Airports €000 10,500 €000 8,800 B3.5 B.5 B.6 B7.2 519,200 15,850 Regional and Local Roads Vehicle and Driver Licence Expenses Carbon Reduction 7,500 2,580 4,650 Rural Transport Programme 650 100 B.8 Sustainable Mobility 780,000 96,500 B.8 (E.7) Greenways 23,500 20,000 C3 Maritime Administration and IRCG 5,720 3,000 28 R0869 (ii) PAC33 An Roinn Iompair Department of Transport Motor Tax Account 2020 Motor Tax Account 2020 Contents Statement on Internal Financial Control Report of the Comptroller and Auditor General Account of the Receipts and Disposal of Motor Tax Statement of Balances Notes to the Account Page 3 - Motor Tax Account 2020 Statement on Internal Financial Control Responsibility for system of Internal Financial Control As Accounting Officer,
 I acknowledge my responsibility for ensuring that an effective system of internal financial control is maintained and operated by the Department.
This responsibility is exercised in the context of the resources available to me and my other obligations as Secretary General.

Also, any system of internal financial control can provide only reasonable and not absolute assurance that assets are safeguarded, transactions are authorised and properly recorded, and that material errors or irregularities are either prevented or would be detected in a timely manner.
Maintaining the system of internal financial controls is a continuous process and the system and its effectiveness are kept under ongoing review.

In 2020, an Internal Audit was undertaken in the Driver Vehicle Computer Services Division (DVCSD) to ensure compliance with data protection legislation and requirements which resulted in one key recommendation (1 high finding) in relation to data retention.
Work in relation to this recommendation involving the prioritisation and agreement of a Data Retention and Disposal Policy in conjunction with the DPU and Records Management Unit is ongoing.

DVCSD are currently reviewing the Data Retention Schedule with Records Management Unit and assigning the appropriate periods for retention and destruction of data/files.

A planned internal audit of ‘arrangements in place for management and monitoring of Cyber Security in DVCSD’ is currently underway.
The Internal Audit Unit anticipate being in a position to report to the Audit Committee on this in September 2021.

Service Provider technical issues The Department use a service provider to provide a payment platform system for online transactions.

The payment gateway is a key component of the electronic payment processing system, as it is the front-end technology responsible for sending customer information to the merchant acquiring bank where the transaction is then processed.
The online website re-directs customers to the platform when entering and processing their credit/debit card details.

No cardholder details are stored on the online motor tax website.

Over the period 29th and 30th April 2021, the service provider experienced intermittent technical issues that affected their customer base globally.

These issues affected 255 online motor tax transactions out of over 40,000 processed over the two days.
Resolutions were put in place by the service provider and these issues have not been experienced since.

The resulting stock and financial reconciliation issues were resolved by the department a number of days after these issues arose.

Impact Statements were provided by the service provider within days and a full Root Cause Analysis report is expected shortly.

ICT Assurance Methods The Departments online motor tax (OMT) service (www.motortax.ie) is fully managed by an external service provider.
The provider delivers ongoing management services that protects the system from security threats and maintains the application and infrastructure ensuring compliance with industry leading standards.

This includes security features such as monitoring, patching, quarterly vulnerability scans.

The online motor tax service itself is required to be complaint with the Payment Card Industry (PCI) security standards.
Payment card industry (PCI) compliance is mandated by credit card companies to help ensure the security of credit card transactions in the payments industry.

Payment card industry compliance refers to the technical and operational standards that businesses follow to secure and protect credit card data provided by cardholders and transmitted through card processing transactions.
3 PCI standards for compliance are developed and managed by the PCI Security Standards Council PCI compliance must be validated independently by a fully qualified and accredited external security specialist company who undertake this work on behalf of the provider for the Divisions online service.

As part of such certification, the service undergoes an extensive set of security monitoring, assessments and audits on all infrastructure and applications.
Financial Control Environment I confirm that a control environment containing the following elements is in place:  Financial responsibilities have been assigned at management corresponding accountability.

level with  Reporting arrangements have been established at all levels where responsibility for financial management has been assigned.

Formal procedures have been established for reporting significant control failures and ensuring appropriate corrective action.
There is an Audit Committee to advise me in discharging my responsibilities for the internal financial control system.

Procedures for all key business processes have been documented.

There are systems in place to safeguard the assets.
    Administrative Controls and Management Reporting I confirm that a framework of administrative procedures and regular management reporting is in place including segregation of duties and a system of delegation and accountability and, in particular, that:      There are regular reviews by senior management of periodic and annual financial reports which indicate financial performance against forecasts.
The Department has implemented a risk management system which identifies and reports key risks and the management actions being taken to address and, to the extent possible, to mitigate those risks.

A risk register is in place which identifies the key risks facing the Department and these have been identified, evaluated and graded according to their significance.
The risk register details the controls and actions needed to mitigate risks and assigns responsibility for operation of controls to specific staff.

The register is reviewed and updated by the Management Board three times a year, with the other quarter dedicated to system maintenance and improvement.

The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level.
There are systems aimed at ensuring the security of the ICT applications, particularly in relation to cyber threats and malicious attacks.

Internal Audit and Audit Committee I confirm that the Department has an internal audit function with appropriately trained personnel, which operates in accordance with a formal written Internal Audit charter.
Its work is informed by analysis of the financial risks to which the Department is exposed and its annual internal audit plans, approved by me, are based on this analysis.

These plans aim to cover the key controls on a rolling basis over a reasonable period.

The internal audit function is reviewed periodically by me and by the Audit Committee.

I have put procedures in place to ensure that the reports of the internal audit function are followed up.
4 Reliance on financial controls within Local Authorities I place reliance on the operation of an effective system of internal financial controls being maintained and operational in the 26 Local Authorities.

Covid-19 pandemic During quarter 1 2020, in light of the evolving Covid-19 pandemic, the Department established a number of oversight arrangements to ensure that all impacts both on the Department itself and its business sectors were being assessed and tracked.
An internal Covid group of division heads was also set up to track and assess impact internally from which relevant updates were provided to teams.

Information was also made available to staff via the staff intranet.

Several mitigating actions have been developed and implemented to ensure we continue to operate an effective control environment The online motor tax website was deemed an essential service during the pandemic.

There were no changes made to the service itself.


All existing stock and financial controls that are central to the audit of the service were maintained.

The service remained fully managed under existing monitoring and security arrangements.

There was no impact on the control environment or financial statements.

Staff in the Driver and Vehicle Computer Services Division were supplied with remote access to their workstations.

This enabled critical elements of their roles to be completed remotely.
Staff made extensive use of technology to stay connected and informed.

In line with public health guidelines, only staff required to physically print tax discs were permitted into the office.

Due to the greater use of technology, controls were enhanced, and were monitored and continued to operate in an effective manner.

There was a notable increase in online motor tax activity due to Motor Tax Offices being closed.
The online service has grown and expanded year-on-year with over 85% (up from 15% in 2004) of all motor tax activity now being completed online.

There was system capacity built in to cater for such increases.
Ken Spratt Accounting Officer Department of Transport 25th June 2021 5 Ard Reachtaire Cuntas agus Ciste Comptroller and Auditor General • Report for presentation to the Houses of the Oireachtas Motor Tax Account Opinion on the account I have audited the Motor Tax Account prepared by the Department of Transport for the year ended 31 December 2020 under Section 3(7) of the Comptroller and Auditor General (Amendment) Act 1993.
The Motor Tax Account comprises the account of the receipt and disposal of motor tax, the statement of balances, and the related notes, including the statement of accounting policies.

In my opinion, the Motor Tax Account properly presents   the transactions on the account for 2020, and the balance at 31 December 2020.
Basis of opinion I conducted my audit of the account in accordance with the International Standards on Auditing (ISAs) as promulgated by the International Organisation of Supreme Audit Institutions.

My responsibilities under those standards are described in the appendix to this report.

I am independent of the Department of Transport and have fulfilled my other ethical responsibilities in accordance with the standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Report on statement on internal financial control and on other matters The Department of Transport has presented a statement on internal financial control together with the account.

My responsibilities to report in relation to the information in the statement, and on certain other matters upon which I report by exception, are described in the appendix to this report.
I have nothing to report in that regard.

Seamus McCarthy Comptroller and Auditor General 29 June 2021 5 5 6 Statement on Internal Financial Control My opinion on the accounts does not cover the statement on internal financial control presented with those accounts, and I do not express any form of assurance conclusion thereon.
In connection with my audit of the account, I am required under the ISAs to read the statement on internal financial control presented and, in doing so, consider whether the information therein is materially inconsistent with the account or with knowledge obtained during the audit, or if it otherwise appears to be materially misstated.

If, based on the work I have performed, I conclude that there is a material misstatement of this information, I am required to report that fact.
Reporting on other matters My audit is conducted by reference to the special considerations which attach to State bodies in relation to their management and operation.

I report if I identify material matters relating to the manner in which public business has been conducted.

I seek to obtain evidence about the regularity of financial transactions in the course of audit.
I report if I identify any material instance where public money has not been applied for the purposes intended or where transactions did not conform to the authorities governing them.

I also report by exception if, in my opinion,    I have not received all the information and explanations I required for my audit, or the accounting records were not sufficient to permit the account to be readily and properly audited, or the account is not in agreement with the accounting records.
Appendix to the report Responsibilities of the Department of Transport, Tourism and Sport The Department is responsible for     the preparation of the account ensuring that the account properly presents the receipt and disposal of the money collected ensuring the regularity of transactions, and implementing such internal control as is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
Responsibilities of the Comptroller and Auditor General I am required under section 3(7) of the Act to audit the account and to report thereon to the Houses of the Oireachtas.

My objective in carrying out the audit is to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement due to fraud or error.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.
As part of an audit in accordance with the ISAs, I exercise professional judgment and maintain professional scepticism throughout the audit.

In doing so,    I identify and assess the risks of material misstatement of the accounts whether due to fraud or error; design and perform audit procedures responsive to those risks; and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

I obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls.
I evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures.

I communicate with the Department regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
Motor Tax Account 2020 Account of the Receipts and Disposal of Motor Tax for the year ended 31 December 2020 Opening Balance 1 January 2020 Receipts Motor Tax receipts Disposal of Motor Tax Receipts Transferred to the Exchequer Balance at 31 December 2020 Notes 1 to 2 form part of this Account.
______________________ Ken Spratt Accounting Officer Department of Transport 25th June 2021 2020 €000 4,329 2019 €000 3,671 938,248 962,757 (939,229) __________ 3,348 __________ (962,099) __________ 4,329 __________ 7 Motor Tax Account 2020 Statement of Balances as at 31 December 2020 Notes 2020 €000 2019 €000 7 91 2 3,341 _________ 3,348 _________ 4,238 _________ 4,329 _________ 2020 €000 2019 €000 3,348 _________ 3,348 _________ 4,329 _________ 4,329 _________ Assets Cash at bank Motor Tax Due Total Assets Represented by : Balance on the Account of Receipt and Disposal of Motor Tax – due to Exchequer Notes 1 to 2 form part of this Account.
_______________________________ Ken Spratt Accounting Officer Department of Transport 25th June 2021 8 Motor Tax Account 2020 Notes to the Account Note 1.

Accounting Policies 1.

2.

3.

4.

5.

6.

Pursuant to Section 4(6) and 5(2) of the Local Government Act 1998 as amended by Sections 56 and 57 of the Water Services Act 2017 on 1st January 2018, the Department took over the collection and transfer to the Exchequer of the proceeds of Motor Tax.
This Account presents the collection and allocation of Motor Tax by the Department and the transfer of the proceeds to the Exchequer.

The Account has been prepared pursuant to Section 3(7) and Section 3(9) of the Comptroller and Auditor General (Amendment) Act, 1993.

The Account has been prepared on modified accruals basis in accordance with the accounting policies listed below.
The account includes all receipts of motor tax collected in the year either through the online system or via the Local Authorities.

Motor tax due at year end comprises amounts received in the year, in transit in the banking system at year end and amounts collected by Local Authorities up to 31 December, but not transferred to the motor tax bank account until after the year end.

The balance on the account represents the amount due to the Exchequer at year end.
No administration or operational costs of the Department are included in this Account.

Funds for this purpose are voted by the Oireachtas and accounted for in the annual Appropriation Account for Vote 31 - Office of the Minister for Transport.

Motor tax receipts represent the amount collected through the Department’s Online Motor Tax facility and the 26 Local Authorities’ Motor Tax Offices.
The Department operates one Motor Tax receipts bank account with the amount held transferred to the Exchequer on a daily basis.

Note 2.

Motor Tax cash in transit Motor Tax Cash in Transit in the banking system at the year end Motor Tax collected by and due from Local Authorities 2020 €000 2019 €000 2,536 2,925 805 ________ 3,341 ________ 1,313 ________ 4,238 ________ 9