I beg to move: "That a sum not exceeding £10,700 be granted to complete the charge which will come in course of payment during the year ending 31st March, 1924, for the salaries and expenses of the Department of the Comptroller and Auditor-General." A sum of £5,300 had been voted on account. It is an approximate Estimate only as the staff of the Department is not yet determined and no details can be furnished. The Comptroller and Auditor-General was appointed only in January last, and, with the exception of a principal officer to act on his behalf under Section 5 of the Comptroller and Auditor-General Act of 1923, the other officers of this Department are on loan from and paid by other Government Departments. In addition to the principal officer referred to, there are a number of temporary clerks who have been recruited in the past three months. The main intention of this item is to audit most of the Votes of Parliament and to report to Parliament the results of the audit. The Department is at present dealing with the accounts for the year ended the 31st March, and the reports of these accounts will be submitted to the Dáil in due course.
EXCHEQUER AND AUDIT.
Will the Minister inform us whether the inclusion of National Insurance Audit includes both Health and Unemployment Insurance, and if there is any intention to bring into this Department the responsibility for all the audit work, say, of the Local Government Department? The entry under the heading "National Insurance Audit" suggests that there was some intention to concentrate State Audit under this Department. Will the Minister tell us whether that is the intention, and what Departments it is intended to include, and also will he give us some information as to what the "Appropriation in Aid, £200," refers to?
In addition the Department conducts certain Statutory Audits, and also accounts audited by the Comptroller and Auditor-General by mutual agreement between him and the Ministry of Finance. Sub-heads D, E, and F, which have been referred to by the Deputy, provide for the expenses of the National Insurance Audit Department. This Department is engaged on the auditing of books and accounts of Approved Societies under the National Insurance Act of 1911. Hitherto this Department was a branch of the National Insurance Audit Department of Great Britain, but on the transfer of functions and in view of the fact that it was only a small Department, it was considered advisable to amalgamate it with the Exchequer and Audit. The bulk of the work relates to insurance audits. It is done in the country, and consequently the provision of £1,200 for travelling expenses is included.
Am I to take from that that the whole of the National Health Insurance Audit is henceforth to be done by this Department, and will that also include audit of the Unemployment insurance? I am asking it because it seems to be quite a desirable development that the various Audit Departments should be concentrated, and I was hopeful that the Minister would say that this was an indication that that was the intention.
Well, I cannot answer on that. I have not any special knowledge with regard to it. I take it that that is the case, as far as the National Insurance Audit is concerned. I do not know about Unemployment Insurance. I think there is no indication in the Estimate that Unemployment Insurance is included. I will make inquiries and give the Deputy the information. "The Appropriation in Aid" is the estimated amount to be received in respect of audit on behalf of Departments whose funds are derived from sources other than Votes of Parliament—for example, Intermediate Education.