Thomas Gould (Cork North Central, Sinn Fein)
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98. To ask the Minister for Public Expenditure and Reform the steps that are being taken to improve financial accountability and transparency in the funding provided by Government to the non-governmental sector. [11474/22]

Michael McGrath (Cork South Central, Fianna Fail)
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The requirements for the management of grant funding provided from public monies is governed by Department of Public Expenditure and Reform Circular 13/2014  - Management of and Accountability for Grants from Exchequer Funds. This circular focuses on transparency, accountability and value for money and details the responsibilities of those issuing and receiving grants.

The financial management principles, procedures and additional reporting requirements outlined in Circular 13/2014 apply to all grant funding originating from the Exchequer. The provisions of Circular 13/2014 apply to the movement of funds from a Vote to an outside body, and to any/all onward movements of that funding. The objective is to ensure that all Exchequer funds, regardless of the method of distribution, are accounted for and properly managed. 

The circular sets out details of the responsibilities of both grantor and grantee organisations. This includes, for instance, clarity on the objectives of the funding, details in respect of financial reporting and requirements in respect of audit.

The Accounting Officer for each Department acknowledges responsibility for ensuring that an effective system of internal financial control is maintained and operated in the Statement of Internal Financial Control included in the annual appropriation accounts. It is an ongoing requirement for all Departments to review their systems of financial control, which would include issues arising in terms of the implementation of the circular. Where weaknesses emerge, through such reviews, or other processes like internal audit, it is a matter for the Department concerned to take actions to strengthen the controls in place.