My Department's Appropriation Account is produced in line with the annual guidance prepared by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. The account is audited each year by the Comptroller and Auditor General, including with regard to compliance with the guidance on account preparation. As such, all information is provided in the account as required, and the Department’s account can be found here - www.audit.gov.ie/en/publications/appropriation%20accounts/appropriation-accounts-2024.html
With regard to agencies, there are eight agencies under the remit of my Department: Pobal, Western Development Commission, Charities Regulatory Authority, Water Safety Ireland, Oifig an Choimisinéara Teanga, Údarás na Gaeltachta, Foras na Gaeilge, and the Ulster-Scots Agency. These agencies produce their accounts in line with central guidance and the accounts are audited by the Office of the Comptroller and Auditor General (OCAG). The agencies are independent legal entities responsible for managing their own corporate affairs, including managing their own procurement arrangements.
In this regard, I would note that the Code of Practice for the Governance of State Bodies states that it is the responsibility of the Board to satisfy itself that the requirements for public procurement are adhered to, and that the board are responsible for approval of annual reports and financial statements.
It should also be noted that the Code of Practice for the Governance of State Bodies is not applicable to Foras na Gaeilge and the Ulster-Scots Agency in the context of them being all-Island bodies. The accounts of both bodies are audited by both OCAG and the Northern Ireland Audit Office.
Notwithstanding the above, my officials have written to the agencies to collate the information requested for past 5 years. The relevant information will be provided to your office directly within 10 days.
