I propose to take Questions Nos. 277, 278, 280 and 282 together.
A risk assessment and risk management process is under way in my Department in line with the Mullarkey report's recommendations. My Department has carried out an initial examination of corporate risks, having regard to the risk categories identified at paragraph 6.31 in the Mullarkey report. The outcome of that process is reflected in the initial implementation plan being prepared for submission to the decentralisation implementation group. ADM has undertaken a similar exercise. Preparation of an implementation plan for Foras na Gaeilge is subject to and awaits the agreement of the North-South Ministerial Council to the proposed decentralisation. Discussions between my Department, its Northern counterpart and Foras na Gaeilge are continuing in this regard.
I am disposed to publish my Department's initial implementation plan and the plans of agencies under its aegis after they have been furnished to the decentralisation implementation group and to relevant staff interests. I doubt the appropriateness of providing related risk material in my Department's annual report.
More detailed risk assessment is under way in divisions in my Department. Having regard to the need to avoid aggravating specific risks or impeding mitigation strategies, it is not envisaged that such detailed risk material will be published. Any FOI request will be dealt with in accordance with the provisions of the Freedom of Information Acts 1997 and 2003.
As I have already informed the Deputy in my reply to his Question No. 224 on 20 May, I am satisfied that my Department's Accounting Officer has carried out the duty set out in the public financial procedures published by the Department of Finance. When policy proposals for expenditure or income are being considered all relevant financial considerations must be taken into account and, where necessary, brought to my attention. Against the background of the work already under way on risk management arising from the Mullarkey report and preparations for decentralisation, my Department will continue to address such requirements.