Catherine Murphy (Kildare North, Social Democrats)
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290. To ask the Taoiseach and Minister for Defence 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 2021; if the contingency provision has been utilised to date in 2021; and if the Air Corps maintains a contingent liability within its own budget. [58338/21]

Simon Coveney (Cork South Central, Fine Gael)
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Vote 36 Defence is managed through a single programme with all operational outputs delivered from a single set of forces encompassing the Army, Air Corps and Naval Service. Public Financial Procedures set out that a contingent liability arises in any situation where past or current actions or events create a risk of a call on Exchequer funds in the future. Contingent liabilities are disclosed by way of a note to the Appropriation Account. My Department has internal financial and risk assessment processes in place which seek to identify any contingent liabilities. No contingent liability has been identified to date for 2021.