Vol. 558 No. 1
429 Mr. Eamon Ryan asked the Minister for Justice, Equality and Law Reform 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. [23360/02]
My Department's annual appropriation accounts, as is the case with all departmental accounts, are prepared on a cash basis as opposed to an accrual basis. Some limited accrual information is also provided in the accounts. This format for the annual accounts is adopted in order to comply fully with the relevant statutory requirements, Government accounting procedures and other directions issued by the Department of Finance. The accounts are published each year in the annual report of the Comptroller and Auditor General. Any proposals to change from the current format to full accrual accounting would be a matter for the Government on the advice of the Minister for Finance.
