Charlie O'Connor (Dublin South West, Fianna Fail)
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Question 56: To ask the Minister for Foreign Affairs his priorities for the coming year in respect of development aid for Africa; and if he will make a statement on the matter. [33995/08]

Peter Power (Limerick East, Fianna Fail)
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The Government's official programme of development assistance, Irish Aid, has as its overarching objectives poverty reduction and sustainable development. Africa remains the principal geographic focus for Irish Aid, containing as it does 34 of the world's least developed countries. In this regard, seven of our nine Programme Countries are in Sub-Saharan Africa — Tanzania, Zambia, Lesotho, Mozambique, Uganda, Ethiopia and Malawi.

In recent years Ireland and other donors have moved towards a more programmatic approach to aid, aligned with the national planning of partner countries. Priorities and strategies for engagement are based on the particular circumstances in each country. These priorities are reflected in Country Strategy Papers, which are now in place for each Programme Country.

Within this overall context, our development priorities are focused primarily on basic needs, including in the key social sectors of health and education, and the fight against HIV/AIDS. We also focus on the productive sectors, including rural development, the private sector and support for livelihoods.

Irish Aid also places a particular emphasis on building good governance in its partner countries. This includes enhancing parliamentary oversight, promoting democratic systems of government, improving transparency and accountability and enhancing respect for human rights.

Overall, I believe our funding enables us to make a real and tangible difference to the lives of the poorest of the poor in our partner countries in Africa.

Paul Kehoe (Wexford, Fine Gael)
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Question 59: To ask the Minister for Foreign Affairs the way aid funding is audited; and if he will make a statement on the matter. [34068/08]

Peter Power (Limerick East, Fianna Fail)
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Irish Aid has in place rigorous accounting and audit controls that recognise the various types of risk inherent in delivering a large scale and multi-faceted aid programme in difficult and challenging environments.

The Evaluation and Audit Unit of the Department of Foreign Affairs has responsibility for overseeing the internal audit function, which includes Irish Aid. This unit is staffed by professionals and they carry out and oversee a range of audit, evaluation and Value for Money review activities that are appropriate to the various components of the aid programme using a risk-based approach. Clear priority is given to the audit of expenditure in partner countries where the risks are judged to be highest.

The audit strategy embraces four separate, though very complementary, approaches:

(a) Work carried out directly by Irish Aid's Evaluation and Audit Unit, and by our internal auditors based at Missions in the field;

(b) Work carried out by internationally reputable audit firms commissioned by Irish Aid;

(c) Joint donor funded audits of specific programmes and

(d) Audit reports obtained from partner organisations (e.g. those carried out by National Audit Offices, UN bodies and by Non-Governmental Organisations).

Internal auditors, based in our Missions in the field, implement an audit programme which consists of the independent examination of partner organisations that receive Irish Aid funding. In addition the internal auditors actively review the controls in place at our Missions. The Missions are also audited annually by internationally reputable audit firms.

NGO partners funded by Irish Aid under the Multi Annual Programme Scheme or the Civil Society Fund are required to submit their annual audited financial statements. The Evaluation and Audit Unit also conducts its own internal audit and review work of NGO partners, as part of its evaluation and audit work programme.

In addition to these robust internal systems, the Department has an independent Audit Committee which reports to the Secretary General. It provides an independent appraisal of audit reports and of the Department's audit and evaluation arrangements. The Committee meets with the Secretary General and annually with the Comptroller and Auditor General. It also publishes an annual report on its work.

Regular reviews of the overall audit approach, audit work programmes and resources are undertaken by management to ensure that developments in audit keep abreast of the challenges posed by the expanding programme.