Vol. 417 No. 5
440 Mr. G. Mitchell asked the Minister for Labour if he will give details of the accounting procedures which apply in the case of the National Authority for Occupational Safety and Health; the number of accountants which are employed by this organisation; the budget of the organisation; the way in which the organisation is funded; and whether spending by this organisation is monitored by his Department.
Under the provisions of the Safety, Health and Welfare at Work Act, 1989, the National Authority for Occupational Safety and Health is required to keep, in such form as may be approved of by the Minister with the concurrence of the Minister for Finance, all proper and usual accounts of all moneys received or expended by it. The necessary approvals for the format of the annual accounts have been given.
The authority's accounts are required to be submitted annually to the Comptroller and Auditor General for audit. Copies of the audited accounts and the report of the Comptroller and Auditor General are required to be laid before each House of the Oireachtas.
The authority does not employ a full-time accountant on its staff but avails of the services of a professional accountant on a part-time fee basis as required.
The grant for the National Authority for Occupational Safety and Health in 1992 is £3,229 million. Expenditure by the authority is monitored by my Department on the basis of periodic financial statements of current and projected expenditure submitted by the authority. Instalments from the grant are issued in response to demonstrated needs.
