Forty-four public bank acounts are operated by officers of my Department and officers of the Permanent Defence Force who are duly authorised to do so by or on behalf of the Department's accounting officer. Two bank accounts are also operated by Coiste an Asgard, a body under the aegis of my Department; 39 of the 46 accounts are single signatory accounts.
One hundred and twenty-nine bank accounts are maintained by units and sub-units of the Reserve Defence Force to facilitate the administration of unit funds which are composed principally of an annual grant from public funds to meet ongoing expenditure in accordance with Defence Forces Regulations. Each account is operated jointly by two commissioned officers of the Defence Forces who act as cheque signatories. The operation of such accounts are regulated by Defence Force regulation and a quartermaster general's instruction. Under Defence Forces regulation, unit funds are subject to supervision and audit by officers of the Permanent Defence Force.
All official bank accounts are subject to audit by my Department's internal audit unit and by the Comptroller and Auditor General. Ten accounts have been audited since 1990. Furthermore, the operation of the accounts is kept under scrutiny by departmental officials on an ongoing basis.
All public bank account holders have been issued with written instructions on the correct procedures to be followed in operating these accounts, including the requirement to furnish appropriate vouchers in support of expenditure. These instructions were most recently revised in 1993.
My Department is not aware that in the operation of any of the above-mentioned accounts blank cheques are signed in advance of completion and countersignature. However, all personnel involved are being reminded of their responsibilities to ensure that this does not happen.
