Seán Fleming (Laois, Fianna Fail)
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117. To ask the Minister for Housing, Planning, Community and Local Government if he will provide a list of all contingent assets in his Department and in agencies under his Department where amounts can be owed but are not listed in the national accounts as an asset; if he will further provide a full breakdown of each category of contingent assets and the estimated amounts in the category; and if he will make a statement on the matter. [34075/16]

Simon Coveney (Cork South Central, Fine Gael)
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There are no contingent assets in my Department. All amounts owed to my Department at the end of the financial year (31 December) are recorded in the national accounts as assets under Accrued Income as per the statement of accounting policies and principles for appropriation accounts. The most recent Appropriation Account for my Department is in respect of the year ended 31 December 2015 and is available online at .

The accounting treatment of any amounts owed to bodies under the aegis of my Department is a matter for the bodies concerned.