Committee Reports > List of Committees > Dáil > 1967 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1966 - 1967

INTERIM REPORT

The Committee has made progress in the matters referred to it and has agreed to the following interim Report:—

Paragraphs 1 and 2 of the Report of the Comptroller and Auditor General on the Appropriation Accounts for the year ended 31st March, 1967 read as follows:—

“1. As may be observed from my previous reports I have, with the encouragement and support of the Committee of Public Accounts, extended the scope of my audit from an examination of regularity into the field of administrative efficiency. This is in line with modern State audit as developed and practised in other countries. With the exception which I mention in the following paragraph, I have received the co-operation of Departments and State-sponsored agencies.

2. In the course of audit of votes accounted for by the Office of the Minister for Justice I asked the Accounting Officer for certain files which in my judgment were necessary for the completion of the audit. These, from evidence before me, appeared to relate to travelling expenses, the supply of medicines to Gardaí and an Organisation and Methods report on the payment of witnesses’ expenses in certain Court cases. The Accounting Officer suggested that my request be withdrawn because he saw objection, in principle, to making available any papers which might contain administrative directions or arguments of a policy character and matters of that kind. I have rejected that suggestion because it is quite plain that if Departments were allowed to withhold or delay information, on grounds of policy or interest, the whole purpose of State audit would be defeated.“

The Committee has considered these paragraphs and has taken evidence on them (see pages 7 to 25).

The Committee is of opinion (1) that the proper discharge of the duty placed on the Comptroller and Auditor General by Article 33 1 of the Constitution, viz. to audit all accounts of moneys administered by or under the authority of the Oireachtas, requires that such documents as he determines to be necessary for the carrying out of this duty should be made available to him by Accounting Officers; and (2) that as the statutory position in relation to the making available of documents is not satisfactory legislation to give effect to (1) should be enacted.

(Signed) PATRICK HOGAN (South Tipperary),

Chairman.

13th December, 1967.