My Department's annual appropriation accounts, as is the case with all departmental accounts, are prepared on a cash basis as opposed to an accrual basis. Some limited accrual information is also provided in the accounts. This format for the annual accounts is adopted in order to comply fully with the relevant statutory requirements, Government accounting procedures and other directions issued by the Department of Finance. The accounts are published each year in the annual report of the Comptroller and Auditor General. Any proposals to change from the current format to full accrual accounting would be a matter for the Government on the advice of the Minister for Finance.