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Dáil Éireann díospóireacht -
Tuesday, 5 Nov 2002

Vol. 556 No. 3

Written Answers. - Departmental Accounts.

Eamon Ryan

Ceist:

143 Mr. Eamon Ryan asked the Tánaiste and Minister for Enterprise, Trade and Employment if her 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. [19827/02]

The annual appropriation account of the Department is prepared on a cash basis in conformity with the provisions of the Exchequer and Audit Departments Act, 1866, and in line with all other Government Departments. However, commencing in 1994 and continuing in subsequent years, additional information on an accruals basis has been added, by way of notes, to the appropriation account. It is not envisaged that, in the immediate future, Government Departments will prepare their appropriation accounts on a full accrual accounting basis.

However, the Department is well advanced in its implementation of the management information framework. This project, which is part of the current modernisation programme across the Civil Service, will result in the establishment of a full accrual based internal management accounting system that will strengthen the Department's capacity for evidence-based decision-making and enable managers to make more efficient, effective and economic use of the resources at their disposal. It is envisaged that the service-wide process will be completed by 2005. Many Departments, including mine, will have completed their individual projects well in advance of that date.

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