Officials in Northern Ireland's Stormont departments have received guidance on managing finances without an approved budget. The executive did not reach agreement on the draft budget published in January. Departments began the financial year in April without fixed spending limits.

The Department of Finance senior official advised civil service colleagues to prioritise spending on UK government-funded commitments and prior executive pledges, such as welfare reform mitigations. Departments may spend up to 95% of last year's budget allocation. Officials assured departments they will receive no less than this amount once agreement is reached.

Finance Minister John O'Dowd sent budget proposals to executive colleagues on Christmas Eve and released them for public consultation in early January. He aimed for Stormont's first multi-year budget in over 10 years to enable long-term planning.

Deputy First Minister Emma Little Pengelly rejected the draft as deeply flawed. Such interim procedures have been applied previously when budgets were absent at the financial year's start.

O'Dowd continues discussions with the UK government for additional funding beyond standard allocations. A UK Treasury analysis of Stormont finances expressed doubt on the need for extra funds.