Seán Kenny (Dublin North East, Labour)
Link to this: Individually | In context

Question 354: To ask the Minister for the Environment, Community and Local Government the names of persons who are the accounting officers to State agencies and State boards under his remit; and if he will make a statement on the matter. [29992/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

The term Accounting Officer is defined under the Comptroller & Auditor General (Amendment) Act 1993 and the duties of an Accounting Officer are set out in Section 19 of that Act.

Accounting Officers can be appointed in two ways:

(i) Secretaries General of Government Departments and Heads of most Offices that have a Vote are appointed under Section 22 of the Exchequer and Audit Departments Act, 1866, which provides the legislative basis empowering the Minister for Finance to appoint an Accounting Officer in respect of any body for which a Vote is included in the Annual Appropriation Act.

(ii) Heads (CEO, Director, Chairman, etc.) of some Offices that have a Vote are appointed to the position of Accounting Officer on foot of primary legislation, i.e. the legislation which established the Office specifies to whom the role of Accounting Officer is assigned, for the Vote of that Office.

The legislation establishing some public bodies makes the CEO, Director, Chairman, etc. of the body accountable to the Committee of Public Accounts (PAC). This should not be confused with the position of an Accounting Officer. An Accounting Officer receives a Vote direct from the Exchequer and thus is required to produce an Appropriation Account. No agency under the aegis of my Department receives a Vote directly from the Exchequer.