Two non-commercial statutory bodies, the Combat Poverty Agency and the Pensions Board, operate under the aegis of my Department. Neither body have, as yet, an internal audit function within their organisation but both are quite small and are subject to a variety of controls and monitoring by my Department. In addition, my Department are represented by senior officers on the boards of both bodies.
The Combat Poverty Agency, which was established in 1986 and has 15 staff, operates under financial guidelines which have been set by my Department in consultation with the Department of Finance. The prior approval of my Department and in some instances that of the Department of Finance, is required for certain expenditure such as that involving the recruitment and rates of pay or staff. The agency is obliged to comply with Government contract procedures and to implement tax clearance arrangements laid down by the Department of Finance concerning the placing of contracts. The agency's annual report and accounts audited by the Comptroller and Auditor General, must be submitted to my Department not later than six months after the end of each financial year. These documents are subsequently laid before both Houses of the Oireachtas.
Similar arrangements already apply or are in the course of being applied to the Pensions Board which was set up in January 1991 and has six staff at present.