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Written Answers. - Departmental Accounts.

Tuesday, 26 November 2002

Dáil Éireann Debate
Vol. 558 No. 1

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 429. Mr. Eamon Ryan Information on Eamon Ryan Zoom on Eamon Ryan  asked the Minister for Justice, Equality and Law Reform Information on Michael McDowell Zoom on Michael McDowell  if his Department's annual accounts are currently done on a full accrual accounting system; and if not, if there is a timescale for the implementation of such an accounting method. [23360/02]

Minister for Justice, Equality and Law Reform (Mr. McDowell): Information on Michael McDowell Zoom on Michael McDowell My Department's annual appropriation accounts, as is the case with all departmental accounts, are prepared on a cash basis as opposed to an accrual basis. Some limited accrual information is also provided in the accounts. This format for the annual accounts is adopted in order to comply fully with the relevant statutory requirements, Government accounting procedures and other directions issued by the Department of Finance. The accounts are published each year in the annual report of the Comptroller and Auditor General. Any proposals to change from the current format to full accrual accounting would be a matter for the Government on the advice of the Minister for Finance.


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