Mattie McGrath (Tipperary, Independent)
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34. To ask the Minister for Public Expenditure and Reform the policies and procedures that are in place and apply across the Government to ensure that senior civil servants are accountable for the management of public expenditure. [19920/23]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, there is a strict control and accountability framework in place for the use of public monies. The objective of the framework is to ensure that all public monies are expended for the purpose of and in accordance with the laws under which they were approved. The fundamental principle is that there should be transparency and accountability in the management of public money, in line with economy, efficiency and effectiveness.

The key elements of the accountability framework for public monies are the Constitution; relevant legislation; the Accounting Officer; the Office of the Comptroller and Auditor General; the Public Accounts Committee and my Department. The comprehensive set of guidelines and rules that apply to the appropriation, expenditure and accountability for public money are set out by my Department in the “Public Financial Procedures”.

All Secretaries General are Accounting Officers. In their Accounting Officer role, which is personal and cannot be delegated, Accounting Officers are responsible for the stewardship of public funds and required to give evidence to Oireachtas Committees on how they discharged this responsibility.

The Role and Responsibilities of Accounting Officers are set out in the “Memorandum for Accounting Officers” issued by my Department. The document outlines the system of accountability for public moneys. It sets out the duties and responsibilities of Accounting Officers in that system and describes the systems and functions that should be in place to support Accounting Officers in carrying out their duties.

I am satisfied that a detailed and comprehensive governance framework for public expenditure is in place to ensure that there is economical, efficient and effective use of public funds in line with the purpose to which they are allocated. It is, of course, a matter for each Department and Office of Government concerned to ensure that there are appropriate oversight arrangements and structures in place to ensure that this framework is fully implemented in all cases.It is the responsibility of each Accounting Officer to ensure that sufficient financial reporting mechanisms, internal controls and audit systems are in place to ensure as much as possible that any misspending is detected and addressed.