asked the Minister for Health 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.
108.
The accounts of all State boards for which I am the responsible Minister are audited by qualified auditors. Where any of these boards receive funds from the Health Vote, the payments are subject to audit by the Comptroller and Auditor General and in turn are subject to scrutiny by the Public Accounts Committee.
Many of the accounts are required by statute to be laid before the Houses of the Oireachtas and consequently are presented to the Government before publication.
These procedures are in keeping with modern accounting and reporting practices.