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Dáil Éireann debate -
Thursday, 20 Mar 1997

Vol. 476 No. 6

Written Answers. - Appropriation Accounts.

Denis Foley

Question:

34 Mr. Foley asked the Minister for Finance if his attention has been drawn to the length of time it is taking some Departments to comply with the appropriation account requirements; if he will ensure that all Departments are in compliance in the near future; and if he will make a statement on the matter. [6363/97]

My Department has issued detailed instructions to Departments on the appropriation accounts requirements in a series of accounting circulars. It has also organised information seminars for accounts branches of Departments on the subject, and finance officers have been briefed on the reforms. It is the responsibility of accounting officers to ensure that the appropriate accounts comply with the specified requirements, and that adequate systems are put in place to provide the required information.

It is the function of the Comptroller and Auditor General in the course of his audit of the appropriate accounts to check the extent to which Departments are complying with the necessary requirements. When the Comptroller and Auditor General issues his report on the 1996 appropriation accounts, which is not yet due, he will indicate what progress has been made in 1996 in complying with the requirements.

It is most important that Departments comply with the new appropriation account requirements if the expected benefits from the accounting reforms are to be realised. I am aware from the Comptroller and Auditor General's remarks in his report on the 1995 accounts about the need for improvement in assets registers. As you are aware, individual accounting officers are answerable before the Committee of Public Accounts for any shortcomings in the appropriation accounts which are reported by the Comptroller and Auditor General.
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