Committee Reports > List of Committees > Dáil > 1990 > Committee of Public Accounts > Final Report - Appropriation Accounts 1988

APPENDIX 4

STOCKTAKING AND AUDIT OF STORES

1. The Defence Forces have primary responsibility for the custody and control of military stores and the carrying out of stocktaking at these stores. In accordance with Defence Force Regulations, stores accounts are closed and balanced as on the 31st December each year. A complete stocktaking is carried out to verify that the stock in stores agrees with the ledger balance — within one year in the case of most stores and within two years in the case of the twelve main technical stores. Stocktaking is carried out within the prescribed periods in the vast majority of stores apart from some of the large technical stores where, mainly because the number of items involved and the restrictions on the filling of vacancies, difficulty is sometimes experienced in carrying out a complete stocktaking within two years. Inspections of stores are carried out regularly by Command staff and by teams from the Quartermaster-General’s Branch.

2. Up to 1988, the frequency of audits and inspections by the Department’s Audit Section was maintained at a satifactory level. However, because of restrictions on recruitment and difficulties arising from the transfer of staff in preparation for the decentralisation of the Department’s Finance Branch to Galway, it was necessary in October, 1988 to suspend work on audits. Audits of military stores were resumed early in 1989. The audits are currently being carried out by the four Command Cashiers and their four assistants as their other duties permit. This staff is augmented from time to time by staff from the Department’s Finance Branch in Renmore, Galway. The frequency of audits will be increased as staff resources permit.