The Deputy will appreciate that Government Departments and Offices in discharging their legal roles and responsibilities operate bank accounts with commercial banks to facilitate payments and receipts generated in the normal course of their activities.
Such accounts are "public bank accounts" under Section 18 of the Exchequer and Audit Departments Act, 1866 on the basis that they will contain public moneys, either as a result of Voted moneys being deposited in them in order to make payments, or receipts being lodged by Departmental customers, which will ultimately be lodged to the Departmental Vote with the Paymaster General, or receipts being lodged for transfer to the Central Fund. The effect of that Section of the 1866 Act is also that the Minister for Public Expenditure and Reform may determine which accounts are opened as public bank accounts for public moneys.
In that context, the schedule attached to this reply sets out the details of public bank accounts for An Garda Síochána sanctioned by the Department of Public Expenditure and Reform since its establishment in July 2011. The Deputy may wish to note, in terms of the number of individual accounts listed in the schedule for 2013, that in the course of a reconciliation exercise undertaken across Vote areas at that time in relation to public bank accounts my Department confirmed sanction for a substantial number of Garda District Imprest Accounts advised by the Garda authorities already in existence. An Garda Síochána informed my Department that owing to the elapse of time and file archiving practices, reconfirmation of the sanction was required.
As can be seen from the schedule attached to this reply that reflecting the administrative structures in place in An Garda Síochána, these public bank accounts are held at individual Garda Districts across the country in order for the relevant Superintendents to discharge their functions as District Officers reflecting the administrative structures.
As with all other features of financial management the relevant Accounting Officer for a Vote is ultimately responsible for the effective oversight of his or her Department’s or Office’s public bank accounts.
The requested tabular information is contained in the following link.
Garda Bank Accounts
