Comptroller and Auditor General (Ireland)

The Comptroller and Auditor General (C&AG) is an independent officer of the Oireachtas (Irish Parliament) responsible for auditing the accounts of government departments, offices, and certain public sector bodies in Ireland. The C&AG's primary role is to provide assurance to the Oireachtas regarding the propriety and regularity of government spending, and to assess the effectiveness of government programs and policies.

The key functions of the C&AG include:

• Financial Audit: Examining the financial statements of government bodies to ensure they accurately reflect financial performance and comply with accounting standards.
• Regularity Audit: Verifying that public funds are spent in accordance with legal authority and applicable regulations.
• Value for Money Audit (VfM): Assessing whether government programs and activities are achieving their intended objectives efficiently and effectively, providing value for the money spent.
• Reporting to the Oireachtas: Submitting reports on audit findings to the Public Accounts Committee (PAC) of the Dáil Éireann (lower house of parliament). These reports are a crucial basis for parliamentary scrutiny of government spending.
• Independent Status: The C&AG is independent of the government and reports directly to the Oireachtas, ensuring objectivity and impartiality in the audit process. The holder of the office is protected by law from executive interference.
• Appointment and Tenure: The C&AG is appointed by the President of Ireland on the nomination of the Taoiseach (Prime Minister) with the approval of the Dáil Éireann. The office holder has security of tenure, further reinforcing the independence of the role.
• Scope of Audit: The C&AG's audit mandate extends to a wide range of public sector bodies, including government departments, state agencies, local authorities, and educational institutions. In some cases, it may also extend to bodies that receive substantial public funding.

The work of the Comptroller and Auditor General is vital for promoting accountability, transparency, and good governance in the use of public funds in Ireland. The C&AG's reports play a key role in informing public debate and driving improvements in public sector performance.