Departmental accounts presented to the assembly

A total of 20 annual accounts for Northern Ireland Departments, including minor Departments, for the financial year 2006/07, have been laid at the Northern Ireland Assembly. The process has been completed today.

This is the sixth year that Departments have been required to produce commercial style, or resource, accounts as part of a significant reform of financial reporting in central government.

The Comptroller and Auditor General (C&AG) has qualified his opinion on three resource accounts for 2006/07, but the remaining accounts all received unqualified audit opinions.

The qualifications in 2006/07 arise from a number of factors including a difference in professional views over a technical accounting issue in one agency, (this audit treatment is consistent with a similar situation in England and Wales), and an issue in another account which resulted in a cash limit being breached. The qualification in respect of errors in social benefit payments (DSD) is similar to the situation in England and Wales and is long standing in nature.

Departments continue to put considerable effort into addressing outstanding issues and improving the standard of their financial reporting.

Notes to Editors:

1. The final Resource Account has been laid in the Northern Ireland Assembly today by the Department of Finance and Personnel.

2. Under the Government Resources and Accounts Act (Northern Ireland) 2001, DFP is required to lay the accounts by 15 November. All 19 Resource Accounts have met this deadline - the Northern Ireland Audit Office accounts were laid on 29 June, the Assembly Ombudsman for Northern Ireland and the Northern Ireland Commissioner for Complaints were laid on 4 July 2007 and the Department for Regional Development and the Northern Ireland Assembly which were laid on 6 July 2007. In addition, the Food Standards Agency accounts were deposited on 10 July 2007 under its own legislation, the Food Standards Act 1999.

3. In 2001/02 the C&AG qualified 10 resource accounts, whilst he qualified his opinion on seven in 2002/03, four in 2003/04, four in 2004/05 and one in 2005/06. The C&AG has qualified his opinion on 3 of the 2006/07 resource accounts, as follows:

Department for Social Development

Regularity qualification on two issues because of significant levels of estimated fraud and error in benefit expenditure and significant weaknesses in financial control and monitoring of Urban Regeneration and community development grants

Department of Culture Arts and Leisure

A qualification arising as a result of a difference in view over the accounting treatment of the Ordnance Survey Northern Ireland topographic database.

Department of Health, Social Services and Public Safety - Health and Personal Social Services Superannuation

Regularity qualification due to an Excess Vote on the Net Cash Requirement.

4. The C&AG is required to form an opinion on the accounts on whether they represent a true and fair view and whether they are regular i.e. have been applied to the purposes intended by parliament and conform to the governing authorities.

5. Publication of the Resource Accounts and their availability to the public will follow within the next few weeks and individual Departments may then issue their own press releases on their accounts. Until then any inquiries should be addressed to the Departments concerned or the C&AG as appropriate.

6. The C&AG intends to issue a General Report in due course. It will contain copies of his reports on the individual Resource Accounts, together with reports on other Government bodies and other sundry issues.

7. The Resource Accounting and Budgeting Programme has created a number of challenges, including complying with new, more demanding, accounting disclosure requirements and adapting commercial-style accounts to match the business of government in Northern Ireland.

8. Media enquiries only to DFP Press Office on 028 9052 7644 or 028 9052 27375. Out of office hours please contact the Duty Press Officer via pager number 07699 715 440 and your call will be returned.