Dr Alex Allinson has told Tynwald that individual government departments are responsible for managing their own internal contingency funds, with no single mandated process from Treasury.
The issue was raised by Sarah Maltby, who questioned the rigour applied to departmental funds compared to the central government contingency fund.
Dr Allinson said that while the central fund operates under strict published terms, departments can choose to “centralise contingency funding within their revenue budget as a financial management tool”.
He emphasised that accountability lies with departmental chief officers and ministers, saying, “It is the responsibility of the chief officers of each of the department to make sure that they stick within their budget.”
Julie Edge expressed concern over a lack of central controls, asking if Treasury sets limits “to ensure departments don’t create slush funds.”
In response, Dr Allinson reiterated that departments are “ultimately responsible to Tynwald.”
Chris Thomas sought clarity on which departments hold such funds, with the minister confirming the Department of Health and Social Care had a designated contingency, which was “allocated quite clearly in the last budget”.