We will deal with the minute of the Department of Finance. Vote 25 relates to the Department of the Environment and Local Government. In chairing the meeting I will work from the checklist. The objective of our scrutiny is to note the position of the Department of Finance and we will seek further information from it, if required. As previously stated, it has accepted the recommendations in almost 90% of cases.
The first recommendation has been accepted by the Department of Finance and implemented. The headings "Accepted" and "Implemented" are evident on the document. Updated public procurement guidelines were issued in May 2004. The issue is, therefore, closed as the Department has accepted and implemented the recommendation. Is it agreed that we note this? Agreed.
It is recommended in recommendation No. 2 that land banks owned by local authorities should be recorded in their asset registers required with effect from 2004. This recommendation was accepted and has been implemented. Again, this is noted. Members are free to comment as we proceed.
Vote 42 relates to the Department of Arts, Heritage, Gaeltacht and the Islands and Dúchas, the heritage service. The relevant recommendation has been overtaken by the division of responsibility for heritage matters between the Department of the Environment, Heritage and Local Government and the Office of Public Works. The recommendation has been accepted and implemented. Again, this is noted.
The recommendation made to the Revenue Commissioners was that random audits should be reintroduced in 2005 when 400 random cases were selected. Again, the recommendation was accepted by the Department of Finance and the Revenue Commissioners and has been implemented. It is, therefore, a closed issue and is noted.
Section 10 relates to the in-depth examination of tax debt written off by the Revenue Commissioners. New powers of investigation were included in section 87 of the Finance Act 2004 and an enabling provision was included in the Finance Bill 2006. Our recommendation was accepted and implemented. The issue is, therefore, closed and is noted.