Committee Reports::Report - Appropriation Accounts 1976::26 April, 1979::Appendix




Public Accounts Committee,

Leinster House,

Dublin 2.

30th November, 1978.

A Chara,

Qn 289

As requested by the Public Accounts Committee when I was before them on the 23rd November, 1978, I enclose a note on the present position regarding arrears in the audit of Motor Tax Accounts.

Mise, le meas,



Department of the Environment.


Audit of certain Motor Tax Accounts

Position at 30th November, 1978

At present the audit or two Motor Tax Accounts are outstanding for the periods ended 31st March, 1974 and 31st December, 1974 viz Longford and Kildare County Councils.

Longford Motor Tax Account: The audit of the Longford Motor Tax Account for the three periods 1973/74, 1974 and 1975 was assigned to an Auditor who had not finished the assignment when he went on extended sick leave and subsequently resigned his post. Due to staff shortages it was not feasible to reassign at once the uncompleted audit to another auditor.

The unfinished audit was later assigned to the Principal Auditor in charge of the North-Western Region who has arranged to complete the audit of the three financial periods ended 31st December, 1975 and to have the audit of the accounts for the years 1976 and 1977 undertaken. This work is now in progress and is expected to be completed next week.

Kildare Motor Tax Account: Due to the resignation of a Local Government Auditor in 1975 to take up an appointment in a local authority, the Kildare audit district became vacant and remained so for some time before the transfer of an auditor from another district. This auditor was fully occupied since on the audit of major authorities, Dublin Corporation, South-Eastern Health Board, Dún Laoghaire Borough Council and Kildare County Council. When, early this year, it was apparent that he would not be able to overtake the arrears of Kildare Motor Tax Account audits, this work was reassigned to another auditor who is due to commence the audit of the Account for the financial periods, 1973/74, 1974, 1975, 1976 and 1977 early next week. It is hoped that this audit will be completed by the close of the year or shortly after.