I propose to take Questions Nos. 121 to 124, inclusive, together.
In relation to expenditure by Government Departments, in the case of the majority of transactions, there are no minimum or maximum amounts specified for reporting in the annual accounts. There are, however, a number of situations in the annual Appropriation Accounts where expenditure thresholds apply. These are outlined in the Statement of Accounting Policy and Principles which are published with the Appropriation Accounts. Certain notes to the Accounts aim to draw the attention of the Dáil and of the Committee of Public Accounts to matters bearing on parliamentary control, or to provide fuller information about material transactions of an unusual nature recorded in the Account, e.g. losses, special or ex gratia payments, and extra remuneration. Except in the cases outlined below, notes are provided where an individual transaction, or a category of transactions taken together, involves a sum of €50,000 or more. Where amounts lower than the threshold values are involved, notes are also provided where a serious issue of principle arises or where the Comptroller and Auditor General or the Department of Public Expenditure and Reform consider that a note should be given.
In the case of extra remuneration, the details given include the total amount paid under each category, the total number of recipients, the number of individuals that received €10,000 or more, and the maximum individual payment, if over €10,000. In the case oflate payments in commercial transactions, information is supplied where the total of interest payments due was €10,000 or more or an individual interest payment was €10,000 or more. Apart from the issue of annual accounts, as the Deputy is probably aware, the Programme for Government includes a provision that every purchase order by a Government Department or agency for more than €20,000 will be published online. This process will commence over the coming months and will provide a range of information on state expenditure.