Jack Chambers (Dublin West, Fianna Fail)
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188. To ask the Minister for Communications, Energy and Natural Resources the way in which his Department monitors any broadcaster's statutory spend requirements; the way in which he assures himself the accounting cost is confined to the year of broadcast; and if he will make a statement on the matter. [14575/17]

Denis Naughten (Roscommon-Galway, Independent)
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The only such statutory expenditure requirement in relation to the public service broadcasters arises under Section 116 of the Broadcasting Act 2009, which obliges RTÉ to spend a predetermined minimum amount every year on independently produced television and radio programmes. This amount is lodged to the Independent Programmes Account, upon which RTÉ must report annually. RTÉ’s adherence to the requirements of the Act is verified by independent accountants as part of this report, which must be submitted within three months of the end of each financial year.

RTÉ adheres to formal and clear procedures for sourcing and commissioning independently produced television and radio programmes. These procedures are available to independent producers on the RTÉ website and RTÉ’s compliance with them is also verified by the independent accountants as part of the report each year.

In regard to the accounting methodology applied to RTÉ’s expenditure on commissioned programming, RTÉ’s Annual Report and Group Financial Statements are prepared in accordance with International Financial Reporting Standards (IFRS).  Under IFRS, RTÉ records the cost of transmitted commissioned programmes rather than the expenditure incurred on commissioning activities. The RTÉ Annual Report records the level of programme inventories held – that is programmes made and for which costs have been incurred during the period, but which have not been transmitted at the period end.  A full reconciliation is provided within the Independent Productions Annual Report.

In line with the Act, both the Independent Productions Report and the RTÉ Annual Report and Group Financial Statements are published and laid before both Houses of the Oireachtas.