Tom Hayes
Ceist:504 Mr. T. Hayes asked the Minister for Education and Science if the same auditing guidelines apply to all types of second level schools; the differences which exist; and the reasons for such variations. [9850/02]
Written Answers. - Schools Auditing.
Vocational education committees are responsible for the day to day running of vocational schools and colleges. Vocational education committees accounts are audited by the Office of the Comptroller and Auditor General. The books and accounts of community and comprehensive schools are audited by my Department and are open to inspection by the Office of the Comptroller and Auditor General. As voluntary secondary schools are State aided private institutions, school boards of management are responsible for the keeping of proper books of accounts and the submission of regular financial reports including audited annual accounts to the trustees. The books and records are open to inspection by the Office of the Comptroller and Auditor General. The issue of standardising the accounting principles and auditing guidelines for secondary schools is under review by my Department in consultation with the managerial authority for the sector.