asked the Minister for Labour why the Redundancy Fund Accounts for 1976 were not laid before the Dáil until 8 February 1979, the date on which the accounts of the fund for each year since it was created were laid before the Dáil; if he considers information presented more than two years after the end of the year to which it relates is of value; and if such a delay is in conformity with the intention of the Dáil in requiring the laying before it of these accounts.
Written Answers. - Redundancy Fund Accounts.
Following the end of each accounting year of the Redundancy Fund, it is necessary, firstly, to obtain relevant information and to balance accounts which are operated by other Departments on an agency basis on behalf of the fund. At this stage, an initial draft of the account of the Redundancy Fund is submitted informally to the Office of the Comptroller and Auditor General for consideration. The 1976 account of the Redundancy Fund was transmitted formally to the Comptroller and Auditor General on 25 July 1978.
In subsequent discussions with the Office of the Comptroller and Auditor General, some revisions in the format of the account were agreed in the interests of more informative presentation. A revised account in final form was transmitted to the Comptroller and Auditor General on 19 October 1978. The account was signed by the Comptroller and Auditor General on 21 December 1978. In order to avoid printing delays, the account was presented in stencilled format.
The dates on which the accounts of the Redundancy Fund were laid before the Dáil since the fund was established were:
Account |
Date |
|
1968 |
23 |
July 1969 |
1969 |
29 |
July 1970 |
1970 |
10 |
May 1972 |
1971 |
24 |
March 1973 |
1972 |
26 |
February 1974 |
1973 |
12 |
June 1975 |
1974 |
5 |
February 1976 |
1975 |
26 |
January 1978 |
1976 |
7 |
February 1979 |
The preparation of the account for presentation to the Houses of the Oireachtas takes place within the general context of accounting procedures of a number of Departments and the general auditing programme. In the interest of having the information presented to the Oireachtas as early as feasible I have already directed that possible improvements in the procedures be examined in consultation with the other Departments concerned.