David Norris (Independent) | Oireachtas source

I am not inclined to oppose this section. However, I am rather curious about certain aspects of it. I know it may be a standard provision. At the same time, however, it states accounts will be kept "in such form as may be approved by the Minister with the consent of the Minister for Public Expenditure and Reform". That is a rather a long way around the houses. What is wrong with ordinary accounts in a way any company provides accounts? Presumably there is a standard way of producing accounts. What is the point that the form has to be approved by the Minister with the consent of the Minister for Public Expenditure and Reform? Is it necessary? While it may be a standard provision, I am just querying it.

Section 24(2) states:

Annual accounts kept in accordance with this section shall be submitted, not later than 1 April in the year immediately following the financial year to which they relate or on such earlier date as the Minister may from time to time specify, by the Commission to the Comptroller and Auditor General for audit and, immediately after the audit, a copy of the accounts, and of such other special accounts (if any) ...

I am just curious as to what these other special accounts are. Is this an umbrella or catch-all provision to provide for any possible hypothetical context? The final subsection states, "...the Minister, after consultation with the Minister for Public Expenditure and Reform, may direct and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister who shall, as soon as may be". What on earth does this mean? It could be anything. The phrase "as soon as possible" would be much clearer. As soon as may be what? Maybe I will, maybe I will not; maybe I will publish the accounts or maybe I will just sit on them for a couple of years. It is just terribly loose. It may be a standard provision but it is not a terribly good one. It is not terribly precisely drafted. The phrase, "as soon as may be", is unsuitably vague for legislation of this nature.