Dáil Éireann Debate, Tuesday - 23 May 2017
401. Deputy David Cullinane asked the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs the accounting officers for the National Museum of Ireland, the National Gallery and the National Library of Ireland; and if she will make a statement on the matter. [24227/17]
View answerPublic Financial Procedures specify that Dáil Éireann votes funds every year for Government Departments and Offices to spend on the provision of public services. Departments and Offices in receipt of Votes are required to prepare an account of expenditure and receipts, called the Appropriation Account which must be signed by an Accounting Officer. While the bodies in question do not receive a Vote directly from the Exchequer and do not therefore have Accounting Officers, under sections 35 and 61 of the National Cultural Institutions Act, 1997, the annual accounts of the National Museum of Ireland, National Library of Ireland and the National Gallery of Ireland are submitted to the Comptroller and Auditor General for audit and laid before the Oireachtas which allows for accountability to the Public Accounts Committee.
