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Dáil Éireann díospóireacht -
Tuesday, 9 Jul 1946

Vol. 102 No. 3

Ceisteanna—Questions. Oral Answers. - Audit of Accounts of Public Bodies.

asked the Minister for Local Government and Public Health if, arising out of his statement in the Dáil on the 12th ultimo, he will state what is the present position with regard to the audit of accounts of public bodies as compared with the position at the corresponding dates in 1932 and 1944.

In my statement to the Dáil on the 12th ultimo, I pointed out that on the 31st March, 1932, the number of audits in arrear was 516, and on the 31st March, 1944, it was 466.

The present position is that the number of accounts for periods up to and including 31st March, 1945, still to be audited is 31. It is expected that the greater number of these will be completed before the end of the present month. With the exception of seven bodies the accounts to 31st March, 1944, of all local authorities have now been audited.

The number of authorities where only the audit for the year ended 31st March, 1945, requires to be completed is 13, comprising six county councils, two boards of assistance, one county borough corporation, one borough corporation, two mental hospital boards and one harbour authority.

The number of audits completed during the year ended 31st March, 1944, was 320; for the year ended 31st March, 1945, it was 289; for the year ended 31st March, 1946, it was 642, and for the period from 1st April, 1946, to date it was 66.

Forty-four current audits, that is audits relating to periods to the end of last September, December or March, have been completed.

The number of abstracts of accounts of public bodies which had not been received on 1st July, 1932, was 107; on the 1st July, 1944, it was 111. The number outstanding now is 48.

The growth in the amount of grant-aided expenditure incurred by local authorities which has arisen mainly from the considerable expansion of social services has increased the work of auditors, who in addition to their normal audit duties have to undertake the certification of this expenditure. Under the present arrangements for having as much as practicable of this certification work carried out in the course of the statutory audit considerable saving of the auditors' time has been effected.

It should be understood that whilst a few extra auditors have been employed during the past year the clearance of arrears has been effected in no small measure through a general and systematic reorganisation of the work as a whole.

Will the Parliamentary Secretary say if the strength of the audit department is now such as to ensure that there will be an audit for each local authority at least once every 12 months in future?

As far as I can see, the answer to that is in the affirmative.

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