Albert Dolan (Galway East, Fianna Fail)
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931. To ask the Minister for Culture, Heritage and the Gaeltacht if his Department and each body under its aegis discloses expenditure on external consultancy and adviser fees, by category (details supplied) in their annual report and or financial statements for each accounting year; if they provide direct web links to the most recent publications where these Section 1.5 disclosures are set out for his Department and for each aegis body; and if they provide the total consultancy and adviser fees by the Section 1.5 categories for each of the past five years for his Department and for each aegis body, respectively; and the internal controls that are in place to ensure that these category-level disclosures are made annually and that procurement of such services complies with applicable competitive tendering rules, in tabular form. [55373/25]

Dara Calleary (Mayo, Fianna Fail)
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My Department's Appropriation Account is produced in line with the annual guidance prepared by the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. The account is audited each year by the Comptroller and Auditor General, including with regard to compliance with the guidance on account preparation. As such, all information is provided in the account as required, and the Department’s account can be found here - www.audit.gov.ie/en/publications/appropriation%20accounts/appropriation-accounts-2024.html

With regard to agencies, there are eight agencies under the remit of my Department: Pobal, Western Development Commission, Charities Regulatory Authority, Water Safety Ireland, Oifig an Choimisinéara Teanga, Údarás na Gaeltachta, Foras na Gaeilge, and the Ulster-Scots Agency. These agencies produce their accounts in line with central guidance and the accounts are audited by the Office of the Comptroller and Auditor General (OCAG). The agencies are independent legal entities responsible for managing their own corporate affairs, including managing their own procurement arrangements.

In this regard, I would note that the Code of Practice for the Governance of State Bodies states that it is the responsibility of the Board to satisfy itself that the requirements for public procurement are adhered to, and that the board are responsible for approval of annual reports and financial statements.

It should also be noted that the Code of Practice for the Governance of State Bodies is not applicable to Foras na Gaeilge and the Ulster-Scots Agency in the context of them being all-Island bodies. The accounts of both bodies are audited by both OCAG and the Northern Ireland Audit Office.

Notwithstanding the above, my officials have written to the agencies to collate the information requested for past 5 years. The relevant information will be provided to your office directly within 10 days.