Catherine Murphy (Kildare North, Social Democrats)
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678. To ask the Tánaiste and Minister for Justice and Equality the way in which her Department’s annual amount for contingent liability is set; the factors considered when setting contingent liability; if forecasting is undertaken regarding setting future amounts; the contingent liability figure for her Department for 2020; and if the contingency provision has been utilised to date in 2020. [36908/20]

Helen McEntee (Meath East, Fine Gael)
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I wish to inform the Deputy that, as my Department, along with all other Government Departments, prepares accounts on a cash as opposed to an accruals basis, the issue of contingencies or contingent liabilities does not arise.

Where it is envisaged that there may be a future requirement for additional funding to meet an emerging need, an estimate of such costs would form part of the annual estimates process with the Department of Public Expenditure and Reform.