Excess votes give retrospective authorisation for unauthorised departmental spending in the previous financial year.
The National Audit Office’s Comptroller and Auditor General scrutinises all departmental resource accounts annually. If a department exceeds the spending limits authorised by the House, the Comptroller and Auditor General makes a report to the Public Accounts Committee. The committee examines the reason for the excess expenditure, and report its opinion to the House.
The Treasury then presents a statement of excess (usually alongside any supplementary estimates) which seeks the House’s approval for the excess spending. If the Public Accounts Committee reports that it sees no objection to the excess being authorised, the question is put to the House without debate.