AN COISTE UM CHUNTAIS PHOIBLÍ
TUARASCÁIL SPEISIALTA
MAIDIR LEIS AN
RÓ A BHEIDH FEASTA AS AN ARD-REACHTAIRE
CUNTAS AGUS CISTE
AGUS AG AN
gCOISTE UM CHUNTAIS PHOIBLÍ
COMMITTEE OF PUBLIC ACCOUNTS
SPECIAL REPORT
ON
THE FUTURE ROLE OF THE COMPTROLLER AND AUDITOR GENERAL
AND THE
COMMITTEE OF PUBLIC ACCOUNTS
1.1The powers of the Comptroller and Auditor General (C &
AG) are enshrined in the 1937 Constitution. He also derives statutory powers from legislation passed in 1866, as amended in 1921; and 1923.
The Committee of Public Accounts was first set up in 1923. It will be seen from these dates that a review of the role of the PAC and C & AG is, to say the least, long overdue. The “Advisory Group on Public Financial Accountability” was set up in January 1988 to review the roles and functions of the C & AG and the PAC with a view to making recommendations for improvements in the system of public accountability and it has now completed an in-depth review as requested. The Committee would like to record its thanks to the Advisory Group for the comprehensive task which was undertaken on its behalf.
1.2The Advisory Group’s report is appended to this report and the Committee endorses its contents and the 40 recommendations which are summarised on pages 58-63 inclusive.
1.3In addition to the Advisory Group’s recommendations the Committee recommends the following:-
(1)Dail Eireann should give priority to the appointment of a Committee of Public Accounts when the Dail is convened so that serious delays in examining reports of the Comptroller and Auditor General will be avoided in future.
(2)The Comptroller and Auditor General should be expressly encouraged to provide the Committee with interim reports on specific issues of public concern which he may feel warrant urgent attention by the Committee.
1.4The Committee commends the report to the Dail. It trusts that the Oireachtas and the Government will now implement the recommendations in the report which are regarded as the minimum necessary to improve the structures for public accountability to the Dail.
Gay Mitchell T.D.
Chairman
18 May 1988.
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