Oireachtas Joint and Select Committees
Thursday, 26 February 2015
Public Accounts Committee
2013 Annual Report of the Comptroller and Auditor General Appropriation Accounts 2013
Vote 13 - OPW
Chapter 4 - Accounting for OPW Agency Services
10:00 am
Mr. Seamus McCarthy:
I think that is the risk. It certainly is in the interest of a Department to pay what it can pay in a particular year rather than surrender it and have to then meet the cost the following year. The Chairman has alluded to that being a difficulty for Departments. I suppose the point of end-of-year accounting procedures is to make sure they are done in a proper way in compliance with the accounting and payment rules, and that there is not any massaging of the figures or whatever. That is what we try to identify in the course of audit to ensure that if there is a charge that is not proper to the year, then it is not charged to the account.