Paul Kehoe (Wexford, Fine Gael)
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Question 101: To ask the Minister for Foreign Affairs the mission abroad that was the most recent to be audited by the audit unit in his Department; the outcome of this audit; and if he will make a statement on the matter. [29333/07]

Michael Kitt (Galway East, Fianna Fail)
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Audits of Missions are carried out as part of a Departmental three-year rolling audit work plan and associated annual operational plans. The work plan consists of two streams — one focusing on Vote 28 (Foreign Affairs), the other on Vote 29 (International Cooperation). The work programme seeks to ensure that sufficient coverage is obtained to provide the Secretary General of the Department, as Accounting Officer with audit assurance that the Department's systems of oversight and financial control are working satisfactorily. The agreed annual programme of audits is approved by the Accounting Officer and endorsed by the Department's external Audit Committee.

The Missions audited under Vote 28 in 2007 included: Paris, Ottawa, The Hague, Budapest, New Delhi and Washington. One further audit remains to be undertaken, namely that of the Mission in Prague. This audit is scheduled to take place by the end of 2007. The six audits conducted to date have all yielded positive audit opinions.

The most recently completed audit was that of The Hague in the Netherlands. The outcome of this audit was that the Department's Evaluation and Audit Unit was satisfied with the operation of the internal financial control system at the Mission. It was also satisfied that the system of controls in place is sufficient to ensure that:

(a)All consular monies received are fully recorded, lodged intact and properly reconciled;

(b)Payments are made only for goods and services appropriate to the Mission, and are properly checked and authorised.

The Missions under Vote 29 oversee the disbursement of significant sums of money under Ireland's Aid Programme. They are audited annually by internationally recognised audit firms. Further assurance is provided by Internal Auditors, based at most Missions, who report to the Evaluation and Audit Unit. In addition, the Evaluation and Audit Unit itself conducts a series of audit visits annually. During 2007, it has undertaken visits to Uganda, Mozambique and Zambia. With regard to both Votes, audit issues that arise are reported to Senior Management as appropriate, and also to the external Audit Committee. Management responses are provided in reply to each audit.