asked the Minister for Local Government if he will state what is the procedure applicable in cases where payments are made by local authorities to hospitals and other institutions in respect of patients or otherwise; and, further, what receipts or acknowledgment of such payments, when made, are required to be furnished to the local authority concerned and within what period after payment.
Ceisteanna—Questions. Oral Answers. - Payments to Hospitals.
Major de Valera
Payments are made by local authorities to hospitals and other institutions in respect of the maintenance and treatment of patients by means of a prescribed form of paying order which contains particulars of the amount authorised to be paid by the treasurer, the name and address of the hospitals or other institutions to whom the debt is due and the purpose or service in respect of which payment is to be made. The paying order is "crossed" with the addition of the words "and Co." and is transmitted by post to the hospitals or other institutions in whose favour the payment is authorised.
A receipt forms an integral part of the paying order which is required to be duly completed by the payee before the treasurer, who is a banking company, will make payment therefor.
Major de Valera
asked the Minister for Local Government if he will state, in respect of cases where payments are made by local authorities to hospitals or institutions in respect of patients or otherwise, what information is required by the auditors to vouch such payment, in particular, the information required to show the regularity of such payment and the due discharge of the corresponding obligation upon the making of the payment and the procedure for audit generally.
The information required by local government auditors to vouchpayments made by local authorities to hospitals or institutions in respect of patients includes statements of accounts furnished by the hospitals or institutions claiming payment. Such accounts contain particulars of the patients maintained and treated therein, the periods of detention and the cost of maintenance and treatment calculated at rates approved by the Minister for Health. The claims for payment have been previously checked and certified as to their correctness by the appropriate officers of the local authority prior to the authorisation of payment. The cashed paying orders duly receipted by the payees are also examined. It is the duty of the auditor to ensure that the payments made are in order, are fully vouched and are properly chargeable against the funds of the local authority.
The inspection by the auditor of the relevant ledger accounts of the local authority during audit will reveal the regularity or otherwise of the payments made to hospitals or institutions and where undue delays in the payment of accounts are observed he draws specific attention thereto in his report.
Article 32 of the Public Bodies Order, 1946, provides that outstanding accounts due by a local authority at the close of any financial year shall, as far as is reasonably possible, be discharged during the succeeding month.
Major de Valera
asked the Minister for Local Government if he will state what precautions are taken, in cases where payments are made by local authorities to hospitals and institutions, to ensure that the payments so made are applied for the purposes intended; and, further, whether cheques or payable orders by which such payments are made are required to be passed through the recognised bank of the hospital or institution concerned.
Articles 47, 48 and 50 of the Public Bodies Order, 1946, provide that no payment, excluding petty cash disbursements, shall be made out of the funds of a local authority otherwise than by means of a treasurer's advice note and paying order. The treasurer's advice note contains directionsto the treasurer, who is a banking company and an officer of the local authority, to pay the amounts specified in this authorisation to the persons, hospitals or other institutions to whom they are payable. The paying order is "crossed" with the addition of the words "and Co." and is made out in the name and with the respective address of the person, hospital or institution to whom the payment is due.
Major de Valera
Can the Minister say whether all this procedure was complied with in the case of Hume Street Hospital?
I am afraid I could not say whether it was or not.