David Stanton (Cork East, Fine Gael)
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Question 323: To ask the Minister for Education and Science if directives or regulations have been issued with regard to auditing of accounts or primary school procedures in place to govern the way such audits are to be carried out; the frequency of such audits; and if she will make a statement on the matter. [6038/06]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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Section 18(2) of the Education Act 1998 provides that, except in the case of a school established or maintained by a vocational education committee, a board of management shall keep all proper and usual accounts and records of all moneys received by it or expenditure of such moneys incurred by it and shall ensure that in each year all such accounts are properly audited or certified in accordance with best accounting practice. Accounts kept in pursuance of this section shall be made available by the school concerned for inspection by the Minister and by parents of students in the school, in so far as those accounts relate to moneys provided in accordance with section 12 of the Act.

At primary level, section 19(iv) of the constitution and rules of procedure for boards of management state: "the school accounts shall also be available for audit by officers of the Department of Education and Science and officials of the Comptroller and Auditor General's Office if requested".