The code of practice set out in the public financial procedures, published by the Department of Finance, regarding the responsibilities of accounting officers covers the following significant issues, namely, safeguarding public funds/property; all relevant financial considerations are taken into account and brought to the attention of the Minister on implementing policy matters; ensuring economy and efficiency; ensuring the correctness of all payments; assurances in relation to internal control-audit systems, grants-in-aid to outside agencies; and ensuring that bodies under his or her Department's aegis have an appropriate control and accountability framework.
The report of the working group on the accountability of secretaries general and accounting officers made specific reference to the above responsibilities of secretaries general as accounting officers and made recommendation on how they might testify to meeting their responsibilities by way of a statement of internal financial controls.
Consequently, the Department of Health and Children 2003 Appropriation Account contains such a statement, signed by the Secretary General as accounting officer. In making this statement the accounting officer acknowledges that any system of internal control can provide only reasonable and not absolute assurance and that he is not aware of any instance arising of a nature mentioned in the Deputy's question.