Brian Stanley (Laois-Offaly, Sinn Fein)
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Question 32: To ask the Minister for Public Expenditure and Reform his plans to ensure that State bodies are subject to the same reporting requirements as their parent departments.. [28242/12]

Brendan Howlin (Wexford, Labour)
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In the context of reporting requirements for central government and state bodies, public accountability requires that relevant accounts are produced and audited within a reasonable timeframe. The format of these accounts and reporting requirements reflect the objectives, funding mechanisms and statutory basis of the relevant organisations. While reporting requirements may vary, the underlying objective of public accountability remains the same.

In this regard, State bodies are generally required to prepare accounts in a manner prescribed in their establishing instruments, with accrual accounting as the basis for the majority of public sector accounts. In addition, the Code of Governance for State Bodies provides guidelines across a range of reporting requirements for state bodies.

The reporting requirements for government departments and offices are related to the Estimates process and each Department or Office is required to prepare statutory accounts, the Appropriation Accounts, for any Vote for which they are responsible. These accounts are on a cash basis, with accompanying accruals information. With effect from the 2011 Appropriation Accounts, Department and Offices are producing balance sheets and the Appropriation Accounts 2012 will see further development in this area. The wider issue of the move from cash based to accruals based accounts for central government is currently being examined, with particular reference to future shared services developments in the financial management area.

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 33: To ask the Minister for Public Expenditure and Reform if he has concluded his consultation with civil service trade unions in relation to notice requirements for retirements and resignations; if the notice period for senior civil servants and key personnel will be extended; and when he will issue a revised instruction regarding the same. [28247/12]

Brendan Howlin (Wexford, Labour)
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A three month notice period was introduced as a temporary measure to assist management across the public service in dealing with the large number of retirements of staff in the run up to the end of the "grace period" i.e. the period during which the calculation of pension was unaffected by the pay reductions applied under the Financial Emergency Measures in the Public Interest (No 2) Act 2009. In order to protect public services it was critical that management in each of the sectors had knowledge of the numbers of staff retiring and the business areas that might be affected by potentially large scale departures. While the specific circumstances of the "grace period" resulted in a higher number of retirements than would normally occur, it remains critical that management know when key staff will be leaving their organisation.

In addition, we are required under the terms of the Memorandum of Understanding with the EU/ECB/IMF to make quarterly returns on the progress being made in relation to reductions in numbers in the public service. Accurate and early information on forthcoming retirements is an important input and it provides us with information on whether the reduction in the public service pay bill arising from impending retirements is sufficient to meet Ireland's commitments under the Memorandum of Understanding.

I have already indicated that it is my intention to issue a revised instruction in relation to notice requirements for retirements and resignations in the civil service. Discussions are taking place with the civil service unions and will be concluded as soon as possible. The question of senior civil servants and key personnel giving longer notice is also being examined.