Mr. Seamus McCarthy:

The appropriation account for Vote 24 records gross expenditure of €399 million in 2020. This was a reduction of €140 million, or 26%, on the prior year. The main reason for the reduction in the level of expenditure on the Vote was the transfer of responsibility for certain services to the Department of Children, Equality, Disability, Integration and Youth following the formation of the Government. This included the transfer out of responsibility for the provision of accommodation for asylum seekers. However, the processing of asylum applications remains the responsibility of the Department of Justice.

The Data Protection Commission was also established as a new Vote in 2020. Previously, the commission was funded from the Justice Vote.

Expenditure under the justice Vote in 2020 was distributed across five programmes. The biggest expenditure programme relates to the range of services that together address the strategic objective to "provide a safe and secure Ireland". In 2020, the total spend for that programme was €207 million. This was up almost €27 million, or 15%, year-on-year. The largest component of this spending related to criminal legal aid, which totalled just over €62 million in 2020.

I issued a clear audit opinion relating to the appropriation account for Vote 24. However, I drew attention to disclosures in the statement on internal financial control regarding material instances of non-compliance with national procurement rules that occurred in respect of contracts that operated in 2020.

I also drew attention to the payment of an EU fine by the Department. The fine, in the amount of €2 million, was imposed due to delayed transposition by Ireland of an EU directive relating to money laundering and terrorist financing.

The Irish Prison Service is formally part of the Department of Justice but is funded and accounted for separately through Vote 21. While the Secretary General of the Department is the Accounting Officer for Vote 21, the Prison Service is headed operationally by its director general.

The 2020 appropriation account for Vote 21 records gross expenditure of almost €401 million. Around two thirds of the expenditure, totalling €271 million, relates to pay. The remainder is spread across a range of areas, including maintenance and improvements to the prison estate, equipment purchases, education and services for prisoners, and other operating costs.

Note 6.5 to the appropriation account provides an update as at September 2021 on progress made by the Prison Service in its arrangements for the operation of staff voluntary mess committees in the larger prisons. The note outlines that governance arrangements have been reviewed and written agreements have been put in place between the committees and the Prison Service.

I understand that the Accounting Officer has provided further detailed information about the operation of the committees in recent correspondence.

I issued a clear audit opinion in relation to the appropriation account for Vote 21. However, I drew attention in my report on the audit to the basis of the valuation of land at Thornton Hall. While the land was valued by the Valuation Office at €2.7 million in 2020, the Prison Service continued to carry the assets at Thornton on the statement of financial position at the historic cost of €49.3 million. This was in contrast to the valuation method applied for all other land and building assets. In my opinion, the exceptional accounting treatment of the assets at Thornton Hall was not warranted.

I also drew attention to material instances of non-compliance with national procurement rules that occurred in respect of contracts operating in 2020 for the supply of goods and services to the Prison Service.