asked the Minister for Energy the changes in the form of the published accounts of Bord na Móna prior to 1976, (b) the form approved in 1976 by the appropriate Ministers and (c) the form of the latest published accounts; and the reason for the changes in the board's annual accounts.
Written Answers. - Bord na Móna Accounts.
296.
I presume that the Deputy is referring to the form in which the accounts are presented as distinct from changes in accounting policy. I have been informed by Bord na Móna that up to 1976 there were no changes in the form of their published accounts. In 1976 the form was changed to bring it into line with modern accounting practices. This entailed the deletion of the administration account and revision of the revenue and profit and loss accounts to show profit and loss on an overall basis rather than broken down by product. The administration account referred to expenses incurred by the board at their head office and their central stores in Newbridge. These expenses are now included in various items in the accounts relating to the board's expenses. If the Deputy has any other aspect of the accounts in mind and lets me know, I will make further inquiries.