Catherine Murphy (Kildare North, Social Democrats)
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185. To ask the Minister for Communications, Climate Action and Environment the way in which his 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 his Department for 2020; and if the contingent has been utilised to date in 2020. [36902/20]

Eamon Ryan (Dublin Bay South, Green Party)
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My Department discloses details of contingent liabilities in its annual Appropriation Account, in accordance with Public Financial Procedures and guidance issued by Government Accounting Unit in the Department of Public Expenditure and Reform. This Account is subject to audit by the Comptroller and Auditor General each year. In its 2019 Appropriation Account, my Department reported the potential for liabilities in 2020 and subsequent years arising from ongoing and future legal cases. As the Department cannot predict the outcome of such cases, it is not possible to forecast a value for these contingent liabilities.

No contingent liabilities have materialised to date in 2020.