asked the Taoiseach the procedures used for accounting to the Government, by each State board under his control; and if all of these are in keeping with modern accounting and reporting practices.
Written Answers. - Accounting Procedures.
30.
The procedures used for accounting to the Government, by each State board under the aegis of my Department are in respect of:
(1) The Arts Council — Section 6 of the Arts Act, 1951, provides that the accounts of the income and expenditure of the Council must be kept in a form approved by the Minister for Finance. It also obliges the Council to submit annually its accounts to the Comptroller and Auditor General for audit at such time as the Minister for Finance may direct. There is also a statutory obligation in section 6 of that Act to present the audited accounts to Government and to lay them before each House of the Oireachtas.
(2) The National Concert Hall and the Royal Hospital Kilmainham — Articles 42-44 inclusive of the Articles of Association of the National Concert Hall and the Royal Hospital Kilmainham oblige the Directors of those Companies to have audited accounts prepared. Article 44 of both Articles of Association stipulates that the Auditor's Report in each case shall be available for production to and inspection by the Comptroller and Auditor General who shall at all times have access to the books and records of the Company.
(3) The National Economic and Social Council — The Accounts of the National Economic and Social Council are submitted for audit each year to the Comptroller and Auditor General. The accounts for the year 1985 are currently with the Comptroller and Auditor General.