Dáil Éireann Debate, Tuesday - 24 February 2026
964. Deputy Ken O'Flynn asked the Minister for Health the oversight arrangements in place within her Department in respect of the governance of patient private property accounts; whether these accounts are subject to regular internal audit and Comptroller and Auditor General review; and the date of the most recent audit. [14221/26]
Amharc ar fhreagraPatients’ Private Property Accounts (PPPAs) are administered by the HSE to support clients in managing their financial affairs and assisting them with their money management. The service operates across Older Persons, Disabilities and Mental Health Services.
The PPPA service is subject to significant oversight within the HSE and is independently audited every year by an external contracted company, followed by the statutory audit carried out by the Office of the Comptroller and Auditor General (C&AG).
The governance and reporting framework for PPPAs is set out in Section 18 of the Health (Repayment Scheme) Act 2006. Under Section 18(2), the HSE must make the consolidated PPPA available for audit no later than six months after the end of the financial year. This statutory deadline provides an additional three months beyond the standard timeframe in the Department of Public Expenditure and Infrastructure Circular and the Code of Practice for the Governance of State Bodies. The extended period is required to allow for the preparation and national audit of individual public care centres by the independent auditor before the C&AG undertakes its statutory audit.
The financial statements include the Governance Statement and Board Members’ Report, the Statement on Internal Control, the Independent Accountant’s and external auditors’ reports, and the Fund Account financial statements with associated notes and accounting policies. This suite of statements meets the statutory and technical reporting requirements for presentation to the Oireachtas.
Under section 18 (3) of the Health (Repayment Scheme) Act 2006, the audited PPPA accounts must be submitted to the Minister for Health as soon as possible after the C&AG have completed its audit and are then laid before the Houses of the Oireachtas. The most recent accounts, for the year 2024, were laid before the houses of the Oireachtas on 11 February 2026.
