asked the President whether the Comptroller and Auditor-General has yet made his Report on the Accounts for the last Financial Year, and, if so, when that Report will be presented to the Dáil.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - REPORT OF COMPTROLLER AND AUDITOR-GENERAL.
Under the Comptroller and Auditor-General Act of 1923, which incorporates the Exchequer and Audit Departments Acts, 1866 and 1921, the Appropriation Accounts of the several Supply Grants comprised in the Appropriation Act of each year, together with the Report of the Comptroller and Auditor-General thereon, shall be submitted to Dáil Eireann on or before 31st January, 1924, after the termination of the Financial Year to which the Accounts relate—that is, the 31st January next year for the accounts of 1922-23. There has been a certain delay in some Departments, owing to the circumstances connected with the transfer of the Exchequer and the general conditions prevailing last year, in furnishing the Accounts and Vouchers for the latter part of the Financial Year 1922-23, but it is, nevertheless, hoped that the Report on the Appropriation Accounts for the Financial Year, 1922-23 may be completed by the 31st January, 1924.
Is there any possibility of a report for the end of the last financial year?
That is for the year that I mentioned—1922-23. It is hoped that these accounts will be ready on the 31st January, 1924. I should say, with regard to that, I have some experience of public accounts, and the delay is not unreasonable. It is about three months beyond the date when some important local bodies manage to furnish their accounts. They are not audited for a long time after that.