Dáil Éireann Debate, Tuesday - 2 November 2004
221 Mr. McGuinness asked the Tánaiste and Minister for Health and Children if there is a dedicated auditing unit in her Department assessing and monitoring the day-to-day spend of her Department with particular reference to major projects; if so, the number of staff involved; if the staff have accountancy qualifications; and if she will make a statement on the matter. [26839/04]
View answerThe day-to-day spend of the non-administrative budget element of the Health and Children Vote is the responsibility, in the first instance, of the health boards and health authority. The functions referred to by the Deputy are performed by a number of areas within my Department.
The non-capital element of the Health and Children Vote is assessed and monitored on an ongoing basis by the finance unit. The unit is staffed by 13 officers, a number of whom have accounting qualifications. The chief executive officer of each health board and health authority is required to submit a monthly information management report, IMR, together with a commentary on the spend to date. Cash is monitored and the drawdown is agreed on a continuous basis through similar reporting arrangements. Officials of my Department meet regularly with the health boards and health authority to review service plans, including financial reviews on spending and cash issues.
The health capital programme, including expenditure is reviewed and monitored on an ongoing basis by the hospital planning office. The unit has nine officer posts and 13 professional adviser posts, comprising architects, engineers and quantity surveyors. The professional advisers have a significant input into the briefing, planning, construction and equipping of all major capital projects. Health boards or other health agencies, who are the clients for health capital projects, have primary responsibility for the delivery of projects in line with national public procurement requirements, hospital planing office guidelines and funding approved by my Department.
The professional accounting unit monitors and updates the Department's accounting standards, reviews the annual financial statements from all statutory-audited health agencies, reviews and develops the speciality cost reporting systems and the national casemix programme, and provides professional accounting assistance to the Department. The unit is staffed by two officers and two professional accountants.
The internal audit unit monitors the activities of the various divisions within the Department to provide assurance on the effectiveness of the Department's system of internal control. The unit is currently staffed by one officer with a vacancy for one further officer.
