Kieran O'Donnell (Limerick East, Fine Gael)
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Question 194: To ask the Tánaiste and Minister for Finance the current review processes he has requested to be undertaken in respect of the financial and reporting systems within each Government Department and agencies; the deadlines that have been imposed for such reviews and that he will make the reports findings public; and if he will make a statement on the matter. [2386/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Currently, there are no general reviews of the type referred to by the Deputy being conducted by my Department. The Department of Health and Children has commissioned, with the agreement of my Department, a study into the combined operation of the annual Income and Expenditure Account and the Appropriation Account which the Health Service Executive is required to maintain under the Health Act, 2004. A working group has been established under the auspices of my Department to consider proposals which would enhance the presentation of financial information to include a more up-to-date statement of assets under the control of each Department/Agency, accrued liabilities and contingent liabilities, where known.