I propose to take Questions Nos. 836 to 838, inclusive, together.
My Department’s policy on the use of official credit cards is restrictive and credit cards are only authorised for officers who, due to the nature of their work or for particular circumstances, have a compelling business need for an official credit card. Official credit cards may only be used for necessary transactions arising in the course of official business and the credit limit is €5,000. Official credit cards are authorised by the Department’s Chief Financial Officer.
Official credit card bills are analysed and each transaction certified as in order before payment is made. These procedures also apply where officials recoup work related expenses charged to their personal credit cards. All relevant supporting documentation is retained for audit purposes. Existing procedures on the use of official credit cards are currently under review to confirm that the current controls are sufficiently strong.
There are four official credit cards operational at my Department’s headquarters.
The total amount spent on these credit cards was: 2014 - €10,596.15; 2015 - €17,373.24.
The amount of bank interest paid was: 2014 - €29.77; 2015 - €21.26.
In addition, seven Embassies abroad have credit card facilities for use for the official business of the Embassy. These credit cards may only be used for transactions arising in the course of official business e.g. to pay for air and train travel, hotel bookings, etc on behalf of diplomatic officers based at the Embassy.
The Department’s Financial Management System does not record official credit card transactions separately from general payments. Therefore a separate breakdown of costs charged in respect of each official credit card is not readily available. Each individual transaction is charged to the relevant expense code in the Appropriations Account such as travel, accommodation, etc.
The same strict controls that apply to official credit cards held at Headquarters apply to official credit cards held at Embassies abroad. The Department of Foreign Affairs and Trade does not have any State agencies operating under its auspices.
My Department provides funding to a wide range of organisations through a number of schemes and grants in order to implement our programmes and deliver on our objectives.
These organisations include, inter alia: UN Agencies, Multilateral and International Organisations, large International Non-Governmental Organisations, the Red Cross, Irish Non-Governmental and Missionary Organisations and smaller local Non-Governmental and community based organisations.
It is neither practicable nor feasible for my Department to maintain a register of all credit cards held by those organisations or a listing of credit cards assigned to employees of all organisations funded.
I can assure the Deputy that my Department operates rigorous grant management systems which ensures there is robust procedures and controls in place for the planning, monitoring, evaluating and auditing of all funding provided to third party organisations. These procedures and controls include:
- Procedures for appraising applications and approving grants;
- Carrying out detailed assessments on the organisational capacity of newly funded entities;
- Ensuring detailed grant agreements with clearly agreed results frameworks and budgets are in place prior to disbursement,
- Ensuring regular reporting and on-going monitoring frameworks are in place for all grants funded.
- Carrying out independent evaluation of grant schemes
Expenditure by the Department is subject to audit annually by the Comptroller and Auditor General. In addition expenditure is subject to audit by the Department’s Evaluation and Audit Unit which reports directly to the Secretary General and whose work is overseen by the Department’s independent Audit Committee.
