asked the Minister for Finance if he will amend the accounting procedures of the Garda Síochána in order to appoint the Commissioner of the Garda as the Accounting Officer for the Garda.

Accounting Officers are appointed by the Minister for Finance under the Exchequer and Audit Departments Act, 1866. The Civil Service head of the Department or Office administering a Vote is normally appointed Accounting Officer on the basis that he is in the best position to discharge the financial and administrative responsibility of the Office. The Secretary of the Department of Justice has traditionally been the Accounting Officer for the Garda Síochána and other Justice Votes and I have no proposals to alter this practice.