I propose to take Questions Nos. 228, 229, 231, 232 and 237 together.
The Deputy will be aware that immediately following the Government's announcement of the decentralisation programme, my colleague, the Minister for Finance appointed an implementation group to prepare an overall implementation plan in co-operation with all of the organisations involved. In its first report of 31 March 2004, the group recommends that each organisation participating in the programme should prepare its own implementation plan and submit it to the group by the end of May 2004.
The agencies and organisations under the aegis of my Department selected for decentralisation have prepared and submitted plans to the group. These initial implementation plans may require further development as additional information emerges in relation to the people, property and business issues identified in the implementation group's report. The plans incorporate specific risk assessments in the case of each agency due to decentralise and examine the effectiveness of services.
I assure the Deputy I will be happy to arrange for the publication of my Department's plan and the plans of agencies under my Department's aegis after they have been made available to the implementation group and to staff interests.
With regard to the issue of public financial procedures generally, I assure the Deputy I am aware of the requirement in the public financial procedures for Accounting Officers to ensure all relevant financial considerations are taken fully into account and, where necessary, brought to the attention of Ministers, with regard to the preparation and implementation of policy proposals relating to expenditure or income. In addition, there is an ongoing awareness in my Department of the type of risks identified in paragraph 6.31 of the Report of the Working Group on the Accountability of Secretaries General and Accounting Officers — the Mullarkey report. All these issues are regularly addressed in my Department. The issue of risk is a standing item on the Department's audit committee agenda.