Dáil Éireann díospóireacht -
Tuesday, 12 Nov 1991

Vol. 412 No. 5

Written Answers. - Departmental Estimates.

Gay Mitchell

Ceist:

63 Mr. G. Mitchell asked the Minister for Finance if he is satisfied that the layout of departmental estimates is in keeping with the modern day needs of Government accounting and control; and if he will make a statement on the matter.

Minister for Finance (The Taoiseach)

As the Deputy will be aware, a joint working group comprising officers of my Department and of the Office of the Comptroller and Auditor General is currently examining the scope for improving the format of the Appropriation Accounts and any consequent changes in the Estimates and Government financial procedures. I understand that the group is likely to finalise its interim report in the near future.

The layout of departmental Estimates in the Estimates Volume has evolved over the years in response to the accounting and control requirements of Government accounting principles as derived from the Constitution, from statutory provisions and from the institutional and financial relationships between parliament and the executive. The present layout fulfils the essential requirements of explaining to the Dáil how it is proposed to spend public moneys as well as forming the basis for the Appropriation Accounts which report on whether expenditure accords with the intentions of the Dáil. The subheads of a Vote are also used by my Department as a basis for monitoring and controlling expenditure in the course of the year. I am generally satisfied that the present layout of the Estimates volume meets these fundamental requirements which are of both traditional and on-going relevance.

While the present format meets the requirements as to the regularity and propriety of public expenditure, wider modern financial management considerations such as timely information and efficiency and economy in the use of resources have to be borne in mind. It is the duty of each accounting officer to satisfy himself that his Department have an appropriate financial management system that meets these wider needs of modern financial accounting and control.