asked the Minister for Health if he will give an up-to-date response on the delays in preparing audited accounts for health boards all over the country; if he will indicate for each health board the most recent audited accounts; if he has satisfied himself with the present position; and if he will make a statement on the matter.
Written Answers. - Audited Accounts of Health Boards.
79.
Six of the eight health boards have completed preparation of their 1986 annual abstracts of accounts, for audit by the Local Government Auditors, and the remaining two boards will have completed these abstracts during the course of the year. The most recent audited accounts for each health board is as follows:— Eastern — 1982; Midland — 1984; Mid-Western — 1984; North Eastern — 1982; North Western — 1984; Southern Eastern — 1983; Southern — 1984; Western — 1984.
The state of arrears of audit is unsatisfactory and a review group is currently examining the situation with a view to bringing the audit position up to date. In all cases, it is expected that the audit of 1986 accounts will have commenced before the end of 1986.
80.
asked the Minister for Health if voluntary hospitals and other organisations receiving grants, annual or otherwise from his Department should be obliged to have annual reports and accounts for the previous full year prepared to an acceptable standard and laid before the Dáil at least 90 days before a budget which includes an additional provision for them; and if he will make a statement on the matter.
All health agencies are required to prepare annual accounts for audit by independent auditors.
In the case of voluntary hospitals these audited accounts, in standard format, are subjected to further examination by officers of my Department. Furthermore, all such audited accounts are made available to and subject to scrutiny by the Comptroller and Auditor General who reports on them to the Public Accounts Committee of the Dáil.