Committee Reports::Interim Report No. 01 - Appropriation Accounts 1993::12 January, 1995::Report


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COMMITTEE OF PUBLIC ACCOUNTS

FIRST INTERIM REPORT ON THE 1993 APPROPRIATION ACCOUNTS

VOTE 39 - INTERNATIONAL CO-OPERATION

The Committee made progress in the matters referred to it and has agreed to the following Interim Report:

The Committee reports that during the year ended 31 December 1993, expenditure in excess of the amount voted by the Oireachtas was incurred under the Vote hereinafter mentioned.

STATEMENT OF EXCESS

A statement of the sum required to be voted in order to make good an excess on the Vote for International Co-operation.

Page of Appropriation Account	Number of Vote	Title	Excess of Expenditure over Estimate (Subhead C)	Available net savings on other Expenditure Subheads	Deficiency in Appropriations in-aid realised	Net Amount to be voted
(1)	(2)	(3)	(4)	(5)	(6)	(7)
266	39	International Co-operation	£1,803,859	£130,182	£115,120	£1,788,797

The sanction of the Oireachtas will be required in respect of the sum set out in column (7).

The excess arose because of the overissue of funds to Bilateral Aid project accounts overseas as a result of inadequacies in the system of financial control operated by the Department.

The Committee requested the Comptroller and Auditor General at its meeting of 20 October 1994 to carry out an up-to-date check on control procedures within the Department. The Comptroller and Auditor General has now reported back that satisfactory accounting control procedures are in place.

In the light of this report the Committee sees no objection to this sum being provided by excess vote.

RECOMMENDATIONS OF THE COMMITTEE

Arising out of its examination of this matter the Committee recommends;

1.that all Accounting Officers be requested to ensure that adequate controls and procedures are in place at all times to alert them personally when there is a danger that expenditure in excess of the voted amount might arise;

2.that the Department of Finance be requested to examine the possibility that some second check be put in place in the Office of the Paymaster General with a view to alerting Accounting Officers when expenditure is approaching the amount of the sum voted.

JIM MITCHELL T.D.

Chairman.

12 January 1995.