John Bruton
Question:186 Mr. J. Bruton asked the Minister for Health the reason the accounts of the North Eastern Health Board for 1991 were not submitted to his Department until 9 March 1993; and his views on whether this delay is acceptable.
Written Answers. - Eastern Health Board Accounts.
Under the Health Act, 1970, there is no specified time-limit for the presentation or audit of health board accounts. However, it is the policy of my Department to work with health boards and the Local Government auditor to have audited accounts available within the following year. Accordingly, my Department has now incorporated in the standards accounting policies for health boards a requirement that health boards must have the accounts of the previous year ready for audit not later than 31 March in the following year. This will facilitate the statutory auditor to complete the audit within the year.