56 Mr. Foley asked the Minister for Education the steps, if any, which are taken to ensure that petty cash accounts in vocational education committees are used for the purpose intended and not as imprest accounts; and if she will make a statement on the matter. [6799/97]

The Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 issued pursuant to the Vocational Education Act, 1930 set out the requirements in relation to the financial management and reporting by vocational education committees. The regulations require that all payments made excluding petty cash amounts are authorised in advance by the committee. A vocational education committee may authorise one or more of its officers to make petty cash payments not exceeding £5 in any one case for purposes specified by the committee.

In his report on the audit of the 1994 accounts of vocational education committees to Dáil Éireann pursuant to section 11 of the Comptroller and Auditor General (Amendment) Act, 1993, the Comptroller and Auditor General reported that a practice had developed in the sector whereby the petty cash account is used to make ongoing payments to suppliers and employees and is regularly reimbursed from the main account. The effect of this practice is that individual payments made are not authorised by the committee as required under the regulations.