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Dáil Éireann díospóireacht -
Tuesday, 5 Nov 2002

Vol. 556 No. 3

Written Answers. - Departmental Accounts.

Eamon Ryan

Ceist:

188 Mr. Eamon Ryan asked the Minister for Defence if his Department's annual accounts are currently done on a full accrual accounting system; and if not if there is a timescale for the implementation of such an accounting method. [20056/02]

I draw the Deputy's attention to the introductory pages, iii to viii, of volume 2 of the 2001 Annual Report of the Comptroller and Auditor General and Appropriation Accounts, which set out in some detail the basis of and other information regarding the annual appropriation accounts. Briefly, the accounts are a cash-based record of receipts and payments in the financial year compared with the Estimate provision, with the addition of information of an accruals nature: a column on the face of the account showing the closing position on accrued expenses, accrued income, prepayments and deferred income; an operating cost statement; a statement of assets and liabilities with explanatory notes; and information on commitments.

As part of the management information framework initiative, my Department, in common with other Government Departments, is engaged in a programme of financial reforms including the installation of new systems which will facilitate both cash – and accruals-based reporting. It is expected that the new systems will be introduced in the Department and the Defence Forces over the next two to three years.

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