There are robust and well established transparent financial reporting requirements across Government Departments and Offices which also apply to An Garda Síochána. The accounting rules, principles and procedures for Government Departments and Offices are set out in Public Financial Procedures and relevant Circulars issued by the Department of Public Expenditure and Reform. The standard accounting principles and procedures are applied by Government Departments and Offices in the preparation of their Appropriation Accounts.
As the Deputy will be aware, the Appropriation Accounts, showing the financial transactions of Government Departments and Offices are prepared in accordance with the Exchequer and Audit Departments Act 1866 (as amended by the Comptroller and Auditor General (Amendment) Act 1993) and with accounting rules and procedures laid down by the Minister for Public Expenditure and Reform. The accounts are a cash-based record of the receipts and payments in the year compared with the amounts provided under the Appropriation Act. The accounts also show prior year figures for comparison purposes.
In addition to the financial reporting requirements principles and procedures established in legislation and set out in Public Financial Procedures new and updated requirements for the management of grant funding provided from public money issued in the form of a DPER Circular 13/2014 - Management and Accountability for Grants from Exchequer Funds. This circular outlines the public financial management principles, procedures, and additional reporting requirements to be followed in the management of grant funding provided from public money. The fundamental principle is that there should be transparency and accountability in the management of public money, in line with economy, efficiency and effectiveness. The provisions of the circular apply to the movement of funds from a Vote to an outside body, and to any/all onward movements of that funding. The objective is to ensure that all Exchequer funds, regardless of the method of distribution, are accounted for and properly managed.
In addition, all Government Departments and public bodies in receipt of public funding must comply, as appropriate, with the relevant requirements of the Public Spending Code. The Public Spending Code sets out the value for money rules and guidance for spending in all public bodies at all stages in the spending lifecycle before, during and after spending.
The Public Spending Code applies to both capital and current expenditure. The Code outlines what is required of public service managers at different points of the expenditure lifecycle and offers advice on how to fulfil those requirements.
I am, therefore, satisfied that a detailed and comprehensive governing framework has been put in place by my Department as set out above to ensure that there is economical, efficient and effective use of public funds in line with the purpose to which they are allocated. It is, of course, a matter for each Department and public body concerned to ensure that there are appropriate oversight arrangements and structures in place to ensure that this framework is fully implemented in all cases and where any abuses take place, financial reporting and audit systems to ensure as much as possible that these are detected and are addressed.
