That concludes our correspondence.
Next on the agenda is the financial statement and the work programme. We will move on to the financial statement and accounts received. Three have been laid before the Dáil between 5 September and 2 October, all with clear audit opinions. Can we agree to note the accounts and statements? Is that agreed? Agreed.
The secretariat is continuing the practice of writing to bodies that are late laying their statements and accounts before the House. The secretariat writes to bodies to explain issues with procurement that have been flagged by the Comptroller and Auditor General. Do members wish to raise any other item relating to financial statements and accounts?
The next item is the work programme. In recent weeks, members have raised their priorities with the committee on the work programme for the coming months. They have been compiled by the secretariat and a discussion document has been circulated to members.
I will explain the process to assist those watching who might not be familiar with the terminology we use. Dáil Éireann provides money for ordinary services of Departments and offices. Expenditure is provided under what are termed "Votes", with one or more covering the functions of each Department or office. At the end of each financial year, each Department or office is required to prepare an account known as the appropriation account for voted services administered by it. The Comptroller and Auditor General audits these accounts. Once presented to the Dáil, the committee can then examine them. The Comptroller and Auditor General also prepares a report on the accounts of public services. This sets out issues that in his opinion merit consideration by the committee. The committee is also empowered to examine these matters.
We will move on to the first matter we need to address, which relates to our priorities for the first Departments with which we will be engaging, namely, the Department of Public Expenditure and Reform, on 22 October, and the Department of Finance, on 5 November. Given that these engagements will be limited to two hours, I suggest that we have no more than two or three items for discussion with each set of officials.
If there is more ground that members wish to cover, it may be best to schedule another engagement rather than trying to fit too much into one meeting.
On the Department of Public Expenditure and Reform, I propose that the agenda include the Department’s 2019 appropriation account for Vote 11, which is the Department's Vote; Vote 12 on superannuation and retired allowances; and chapter 3 from the Comptroller and Auditor General's 2019 report, which concerns Vote accounting and budget management. There are also two related chapters from the 2018 report on accounting for capital assets and accounting for allied services.
There is also a chapter on the implementation of financial management shared services. The office was set up within the Department of Public Expenditure and Reform but as the Accounting Officer is the head of the National Shared Services Office, I propose that we address that Vote and chapter separately.
That would not cover the Office of Government Procurement Vote but in light of Deputy Catherine Murphy's correspondence relating to the Office of Government Procurement and the recurring issues we see with procurement, I also propose that we have a separate engagement on procurement with the Accounting Officer and the Office of Government Procurement in the new year. Is that agreed? Agreed.
On the Department of Finance, there is a significant volume of material available to the committee. Again, given that we will only have two hours for our sessions, I suggest that we limit the engagement to the Department’s Vote, chapter 1 of the Comptroller and Auditor General's report on the Exchequer financial out-turn for 2019 and the finance accounts, and chapter 17 on the Ireland Apple escrow fund. A number of Deputies, including me, have raised these matters. Is that agenda agreed? Agreed.