Leo Varadkar (Dublin West, Fine Gael)
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Question 158: To ask the Minister for Community, Rural and Gaeltacht Affairs if his Department or any of its agencies has paid in advance for works or services that will not be commenced before the end of the 2007 financial year; the reasons for doing this; the amount of the payments; the recipients and the nature of the works or services; and if he will make a statement on the matter. [34728/07]

Éamon Ó Cuív (Galway West, Fianna Fail)
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In line with Public Financial Procedures, the policy of my Department is to make payments on foot of matured liabilities, i.e., after goods or services have been received and found to be satisfactory or as otherwise provided for by contract. In the case of agency services provided on behalf of the Department, payments may be made in advance of the end of the year in order to ensure the continued provision of services in the early part of the New Year. This is done through a suspense account, with the amounts charged to the Department's Vote in the year in which the service was delivered. I understand that in relation to the agencies under the ambit of my Department it is not practice to make payments in advance for works or services that will not be commenced before the end of the 2007 financial year.