asked the Minister for Finance if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
Written Answers. - Semi-State Bodies Reports and Accounts.
179.
With the exception of the Irish Life Assurance Co. Ltd. the annual reports and accounts of the semi-State bodies under the aegis of my Department for the periods mentioned by the Deputy have been laid before the Oireachtas.
There is no statutory requirements for the presentation to the Oireachtas of the annual reports and accounts of the Irish Life Assurance Company Ltd. and it is not the practice to present them.
Although the Law Reform Commission is not under the aegis of my Department the Act establishing the Commission specifies that their annual accounts when audited shall be presented to me for laying before the Oireachtas. The accounts for the period 20 October 1975, the date of establishment of the commissions, to 31 December 1976 have been received by me only very recently and they will be laid before the Oireachtas shortly. The accounts for 1977 are at present being audited by the Comptroller and Auditor General.
181.
asked the Minister for Health if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
Of the semi-State bodies which were listed in the reply given to the Deputy on 8 February the bodies which are required to make presentations to the Oireachtas are the Voluntary Health Insurance Board and health boards.
The annual report and certified accounts of the Voluntary Health Insurance Board for each of the years ended 29 February 1976 and 28 February 1977 and 1978 have been laid before each House of the Oireachtas.
Health boards are not required to present annual reports to the Oireachtas. The Health Act, 1970, provides, however, that abstracts of the accounts of the health boards shall be laid before each House of the Oireachtas. The audited abstracts for each of the health boards are not as yet available covering all of the years 1975, 1976 and 1977. A presentation will be made to the Oireachtas in the near future, however, covering the years for which audited abstracts are available.
182.
asked the Minister for Social Welfare if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
The only body under my aegis which might be regarded as coming within the terms of the question is the National Committee on Pilot Schemes to Combat Poverty.
The committee, which was established in 1974, is not required to publish an annual report. It did, however, publish an interim report in November 1978. I have arranged for copies of this report to be placed in the Oireachtas Library.
When the committee was established it was the intention that its accounts would be audited by the Comptroller and Auditor General and presented to the Houses of the Oireachtas. Due to a misunderstanding the committee's accounts for 1974-75 and 1976 were audited by a commercial firm of accountants which had been hired by the committee in connection with the setting-up of its accounts. The Comptroller and Auditor General felt that it would not be ethical for him to act as auditor as long as the firm of accountants continued to be employed as auditors by the committee. He suggested that the accounts for 1974-75 and 1976 as audited by the commercial firm be accepted and that he should take over the audit as from 1977. This suggestion was adopted and arrangements are being made to have copies of the 1974-75 and 1976 accounts as audited by the firm of auditors laid before the Oireachtas. Audited accounts for 1977 will be laid before the Oireachtas as soon as they are available.
183.
asked the Minister for Fisheries and Forestry if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
The semi-State bodies under the aegis of my Department are: (i) An Bord Iascaigh Mhara, (ii) The Inland Fisheries Trust Incorporated.
The annual report and accounts of An Bord Iascaigh Mhara for the years 1975 and 1976 have been laid before the Oireachtas. The board's report and accounts for 1977 will be laid before the Oireachtas in the very near future. Because of the time necessarily taken to finalise and audit the 1977 accounts and print the report, it was not possible to lay them before the Oireachtas earlier.
The Memorandum and Article of Association of the Inland Fisheries Trust Incorporated do not provide for the laying of the trust's annual report and accounts before the Oireachtas.
184.
asked the Minister for Tourism and Transport if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and reasons.
The annual report and accounts for 1975, 1976 and 1977 for all the State-sponsored bodies under the aegis of my Department have been laid before the Oireachtas.
185.
asked the Minister for Posts and Telegraphs if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
The annual reports and accounts for the years in question in respect of Radio Telefis Éireann, the only semi-State body under the aegis of my Department, have been laid before the Oireachtas.
186.
asked the Minister for Agriculture if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
The annual report and accounts of all semi-State bodies under my aegis for 1975, 1976 and 1977 have been laid before both Houses of the Oireachtas, where this is required, with the exception of the Pigs and Bacon Commission report and accounts for 1977 which are expected to be available shortly.
187.
asked the Minister for Industry, Commerce and Energy if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
In so far as the semi-State bodies under my aegis are concerned the answer to the first part of the Deputy's question is "yes". The second part does not therefore arise.
188.
asked the Minister for Defence if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
There are no semi-State bodies under the aegis of my Department.
190.
asked the Minister for Foreign Affairs if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and if not, if he will give details of each case and the reasons.
There is no statutory obligation to lay the reports of the Agency for Personal Service Overseas—which is the only semi-State body under the aegis of my Department—before the Oireachtas. However, copies of all the annual reports and accounts to date of APSO have been deposited in the Library of the Houses of the Oireachtas for the information of Deputies and Senators.
192.
asked the Minister for Labour if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
AnCO is the only body under the aegis of the Minister for Labour in respect of which the annual report and audited accounts have to be laid before the Oireachtas and the report and accounts for the three years in question have been so laid.
193.
asked the Minister for the Gaeltacht if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
Ach amháin i gcás Bhord na Gaeilge, nár bunaíodh go reachtúil go dti 1 Samhain 1978, tá na tuarascálacha agus na cuntais do na blianta sin leagtha faoi bhráid an Oireachtais.
194.
asked the Minister for Education if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
There are no semi-State bodies operating under the aegis of my Department.
195.
asked the Minister for Economic Planning and Development if the annual report and accounts for 1975, 1976 and 1977 for all semi-State bodies under his aegis have by now been laid before the Oireachtas; and, if not, if he will give details of each case and the reasons.
There is only one State-sponsored body under the aegis of my Department—the National Board for Science and Technology. As the board was not established until 5 April 1978 the question does not apply in this case.
196.
asked the Minister for Finance the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
213.
andMr. P. Barry asked the Minister for Finance if he will give the text or general outline of the memorandum circulated to Departments indicating the shortcomings and disparities in the accounts of State bodies and making recommendations as to the improvements; if all of the recommendations made have been implemented in relation to all semi-State bodies and, if not, if he will give details; and if he considers that developments in accountancy since the issue of the memorandum have been such that an up-dated study of the issues involved would be justified.
With the permission of the Ceann Comhairle I propose to take Questions Nos. 196 and 213 together.
The memorandum referred to by the Deputies was of a confidential nature and not intended for general circulation. Basically it sought to bring about uniformity of presentation of information in the reports and accounts of State bodies, both companies and statutory boards, and the disclosure of the maximum amount of detail consistent with the need to preserve commercial secrecy where this was a live issue. I am satisfied that, having regard to the wide variety of activities carried on by State bodies, the recommendations and suggestions contained in the memorandum have been implemented by these bodies.
As part of the study undertaken by my Department which led to the preparation of the memorandum the reports and accounts of the bodies under my aegis were examined. Where considered appropriate the bodies were furnished with a copy of the recommendations set out in the memorandum and were requested to have them implemented in so far as was appropriate in each particular case.
I am not satisfied that developments in accountancy since the issue of the memorandum in 1968 are such as to necessitate a further study in the matter at this stage.
198.
asked the Minister for Health the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
The memorandum referred to by the Deputy dealt generally with the position obtaining in the case of 41 State-sponsored bodies, mainly comprising those engaged in trading and commercial activities and a number of statutory boards. The latter included one board in relation to which the Minister for Health has functions, namely, the Voluntary Health Insurance Board. The recommendations made in the memorandum are complied with in general by the Voluntary Health Insurance Board.
The circumstances of other semi-State bodies in relation to which the Minister for Health has functions are not similar to the situation obtaining in the case of the Voluntary Health Insurance Board, the operations of which are conducted on a commercial basis and where it is necessary to show a profit or loss situation. For example, in the case of health boards there is no requirement to submit an annual report. The auditor is the Local Government Auditor and is not paid on a fee basis. The format of accounts of health boards has been specified by the Minister for Health with due regard to the circumstances of operation of the health boards and review of accountability through the Comptroller and Auditor General. The format of accounts is reviewed from time to time in consultation with the Inspector of Audits and revisions are made as required.
In the case of other health semi-State bodies the situation as regards accountability is dealt with in the reply given to the Deputy on 8 February.
199.
asked the Minister for Social Welfare the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
When the memorandum was issued in 1968 all relevant recommendations were applied to the accounts of the Board for the Employment of the Blind which was then the only body under the jurisdiction of my Department to which they could be applied. The board subsequently complied with the recommendations. In 1972 responsibility for the board was transferred to the Minister for Health.
The only body now under my aegis to which the memorandum might be regarded as having relevance is the National Committee on Pilot Schemes to Combat Poverty. The relevant recommendations have been brought to the attention of the committee.
200.
asked the Minister for Fisheries and Forestry the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
The recommendations contained in the memorandum referred to by the Deputy are complied with to my satisfaction in the accounts of An Bord Iascaigh Mhara.
While the Inland Fisheries Trust is not required to present its accounts to the Oireachtas the recommendations contained in the memorandum are generally complied with in regard to the format of the accounts which the trust is required to furnish annually to the Minister for Fisheries and Forestry.
201.
asked the Minister for Tourism and Transport the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
The major recommendations contained in the Department of Finance Memorandum of March 1968 regarding the form and content of accounts of State-sponsored bodies are complied with by the State-sponsored bodies under the aegis of my Department.
202.
asked the Minister for Posts and Telegraphs the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
The form and content of the accounts of Radio Telefis Éireann, the only State-sponsored body under the aegis of my Department, were revised to comply with the relevant recommendations in the memorandum referred to.
203.
asked the Minister for Agriculture the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
The memorandum in question was brought to the attention of all semi-State bodies under my aegis and all relevant recommendations are being complied with.
204.
asked the Minister for Industry, Commerce and Energy the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
Where necessary the recommendations in the memorandum were brought to the notice of semi-State bodies under my aegis and the guidelines referred to are being complied with to my satisfaction.
205.
asked the Minister for Defence the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
There are no semi-State bodies under the aegis of my Department.
207.
asked the Minister for Foreign Affairs the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and, if not, if he will give details.
The memorandum in question was issued in 1968. At that time there was no semi-State body under the aegis of my Department. The Agency for Personal Service Overseas was established in 1974 and is the only semi-State body under my aegis. I am satisfied that the accounts of the agency are presented in accordance with the relevant recommendations of the memorandum.
209.
asked the Minister for Labour the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
1. The accounts of AnCO are prepared in accordance with the form approved by the Minister for Labour with the concurrence of the Minister for Finance. In this way they accord with relevant recommendations.
2. The accounts of AnCO are audited annually by the Comptroller and Auditor General and are subject to strict scrutiny. That audit also ensures that all directives and recommendations made in respect of AnCO's accounts are adhered to.
3. The accounts of CERT Limited, are audited annually by commercial auditors appointed by the Council of CERT with the approval of the Minister for Labour. In so far as relevant, CERT's form of accounts follow the general lines suggested in the memorandum.
210.
asked the Minister for the Gaeltacht the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
Táim sásta go bhfuil aird chuí á tabhairt ar na moltaí.
211.
asked the Minister for Education the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies, and making recommendations for their improvement; if all relevant recommendations have been complied with, and if not if he will give details.
There are no semi-State bodies operating under the aegis of my Department.
212.
asked the Minister for Economic Planning and Development the action taken in respect of each semi-State body under his aegis on foot of the memorandum issued some time ago by the Department of Finance in relation to the shortcomings and disparities in the accounts of semi-State bodies and making recommendations for their improvement; if all relevant recommendations have been complied with; and, if not, if he will give details.
There is one State-sponsored body under the aegis of my Department—the National Board for Science and Technology. This board was established and came into operation on 5 April 1978. The recommendations in the Department of Finance memorandum will be complied with by the board, which is required by its statute to keep proper and usual accounts of all moneys received or expenses incurred by it in such form as may be approved by the Minister with the consent of the Minister for Finance.