Paul McGrath
Question:149 Mr. McGrath asked the Minister for Education if audits are conducted by her Department on any primary or second level school; if so, when such audits are conducted; and if she will make a statement on the matter.
Written Answers. - School Audits.
The Constitution of Boards of Management and Rules of Procedure for Primary Schools stipulates that school accounts shall be available for audit by officers of my Department. Primary schools can be selected at random for such audits or where it is perceived that difficulties exist in the maintenance of the school account. My Department has on occasions conducted such audits.
However, in the discussion paper which I recently produced on regional education councils, I acknowledged that the current position regarding auditing the expenditure of Exchequer funds by individual schools was unsatisfactory, and that I envisaged that each council when established would be required to audit such expenditure under an annual audit programme. This annual audit programme would be subject to approval by my Department.
The accounts of a number of community and comprehensive schools are audited by my Department's officials on an annual basis. The financial control mechanisms for secondary schools, which are private institutions and which are grant aided by my Department, do not include audit by my Department. The accounts of vocational education committees are audited by the local government auditors. In this audit the accounts of schools may also be audited. From 1 January 1994 the accounts of the vocational education committees will be audited by the Comptroller and Auditor General.