Enda Kenny (Mayo, Fine Gael)
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Question 385: To ask the Minister for Social and Family Affairs the number of internal audit reports completed within her Department since January 2001; the title of each completed audit report; and if she will make a statement on the matter. [16470/04]

Mary Coughlan (Donegal South West, Fianna Fail)
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My Department's internal audit unit conducts audits in respect of the operations and activities of the Department's local, regional, branch and HQ offices. It is also responsible for the auditing of the bodies operating under the aegis of the Department. Since January 2001, the unit has conducted 41 audits. However, for reasons relating to the control and management of internal and external fraud and risk, it is my Department's practice not to publish information on the specific audits conducted nor of the reports produced on foot of those audits. Copies of all audit reports are, as a matter of course, forwarded to the Comptroller and Auditor General. If the Deputy wishes to discuss this matter further with the head of the Department's internal audit unit, this can be arranged.

Emmet Stagg (Kildare North, Labour)
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Question 386: To ask the Minister for Social and Family Affairs the reason a person (details supplied) in County Kildare on disability allowance who has recently been diagnosed as a diabetic has been refused the dietary allowance; if she will grant the allowance; and if she will make a statement on the matter. [16542/04]

Mary Coughlan (Donegal South West, Fianna Fail)
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Recipients of social welfare or health board payments who have been prescribed a special diet as a result of a specified medical condition, and whose means are insufficient to meet their needs, may qualify for a diet supplement under the supplementary welfare allowance scheme. The amount of supplement payable depends on which of two categories of diet, lower cost diet or higher cost diet, has been prescribed by the applicant's medical adviser as well as the income of the individual and his or her dependants. Separate rates are payable in respect of child dependants under 18 years of age.

In the case of an adult, a diabetic diet is deemed to be a low-cost diet, in which case the amount of diet supplement payable is €44 less one third of the applicant's income or one sixth in the case of a couple. The South Western Area Health Board has advised that the person concerned does not qualify for a diet supplement as her assessable income exceeds the cost of the appropriate diet.