Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

No. R2543 is from Ms Oonagh McPhillips, Secretary General, Department of Justice, dated 19 April 2024, in response to the committee’s request for an explanation for the later presentation of the 2022 financial statements of the Private Security Authority, contrary to the requirements under circular 24 of 2021. The financial statements were certified on 12 June 2023 by the Comptroller and Auditor General but were not laid by the Department until 15 November 2023, five months later. The Department states the 2022 audited accounts of the Private Security Authority were received by the Department on 6 September 2023 following their sign-off by the board of the Private Security Authority.

According to circular 24 of 2021, the accounts or financial statements of bodies under the aegis of a Department should be presented to the sponsoring Department by each body within one month of the audit certificate on the financial statements and accounts being issued by the Comptroller and Auditor General. The circular states the financial statements of bodies under the aegis of Departments should normally be laid before both Houses of the Oireachtas within three months of the Comptroller and Auditor General issuing the audit certificate on the financial statements. The circular also states that if exceptional or unusual circumstances arise which cause an unavoidable delay to a body in submitting its financial statements to the parent Department or a delay to the Department in laying the financial statements of the body before the Houses of the Oireachtas, the clerk to the Committee of Public Accounts should be informed of this by the relevant Department.

It is proposed we write to the Department of Justice to request an explanation as to why the 2022 financial statements were submitted late to the Department, noting the provisions of circular 24 of 2021. Is that agreed?