Paul Connaughton Snr (Galway East, Fine Gael)
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Question 51: To ask the Tánaiste and Minister for Finance his views on changing the presentation of Estimates in order that they would show the extra pension liability that is being taken on by Public Service Bodies. [7771/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Estimates Volume provides information on voted expenditure by Departments and Offices in respect of administration and programme costs. This includes expenditure in respect of civil servants' pension costs, as provided for in Vote 7 (Superannuation and Retired Allowances) and the pension costs of other public servants; including Teachers, members and former members of an Garda Siochana and the Defence Forces, amongst others. This expenditure on pensions and its associated receipts are dealt with on a cash basis. Thus accrued liabilities are not shown in the Estimates publications.

A Working Group on Better Financial Reporting has recently been set up to review the current position with respect to the contents of notes to the Appropriation Accounts (which include accruals) and make recommendations for their improvement in terms of quality and relevance, in order to help present a more holistic and up-to-date view. The review will cover long-term liabilities, including pensions at the aggregate level. This information will be included in the Finance Accounts.