Leo Varadkar (Dublin West, Fine Gael)
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Question 482: To ask the Minister for Justice, Equality and Law Reform if his Department, or its agencies has paid in advance for works or services that will not be completed before the end of the 2007 financial year; the reasons for doing so; 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. [34888/07]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Payments in advance for works and services are made in the ordinary course of Departmental business in certain circumstances under public financial procedures. These can arise for a variety of reasons and include advance funding to the Office of Public Works for building projects and other prepayments. The annual appropriation account includes details of all such payments as at the 31st December in each financial year. The work in compiling prepayment information for the current financial year will commence in January 2008 and conclude in March 2008. The appropriation account which is audited by the Comptroller and Auditor General is published in September of each year and reflects the financial position including advance and prepayments as at the previous 31st of December. To undertake the compilation of this information outside of the appropriation account work programme would involve a disproportionate amount of resources.