Committee Reports::Special Report - Future role of the Comptroller and Auditor General and the Committee of Public Accounts::12 May, 1988::Report


	HOME Baile
	COMMITTEE REPORTS Tuasascálacha Coistí

Committee Reports > List of Committees > Dáil > 1988 > Committee of Public Accounts > Special Report - Future role of the Comptroller and Auditor General and the Committee of Public Accounts

REPORT

ADVISORY GROUP ON PUBLIC FINANCIAL ACCOUNTABILITY

Future Role of the

Comptroller and Auditor General and the

Committee of Public Accounts

May, 1988.

FOREWORD

As Chairman of the Advisory Group on Public Financial Accountability I would like to pay tribute to the other Members of the Group for undertaking and completing this comprehensive review of the role of the Comptroller and Auditor General and the Committee of Public Accounts.

The 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 (PAC) 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. To carry out such a review the PAC set up the “Advisory Group on Public Financial Accountability” 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 to report its findings to the PAC.

The Committee is indebted to the Comptroller and Auditor General, Mr. P. L. McDonnell; Mr. William Donnelly, Chief Executive, Institute of Certified Public Accountants in Ireland; Mr. Cecil Donovan, Partner, Touche Ross & Co., Consultative Committee of Accountancy Bodies - Ireland; Mr. John Gallagher, Director-General, Institute of Public Administration and the Group’s Secretariat: Mr. John Purcell, Deputy Director of Audit, Office of the Comptroller and Auditor General and Mr. Paddy Judge, Principal Clerk, Houses of the Oireachtas.

The Group would like to thank the following who gave us the benefit of their views: Sir Douglas Henley, former Comptroller and Auditor General of the United Kingdom; Mr. Sean P. Cromien, Secretary, Department of Finance; Mr. Liam Flanagan, Secretary, Department of Health and Mr. Thomas Troy, Secretary, Department of the Environment.

______________

Gay Mitchell T.D.

Chairman

May, 1988.

MEMBERSHIP OF THE ADVISORY GROUP ON PUBLIC FINANCIAL ACCOUNTABILITY

Mr. Gay Mitchell, T.D.

Chairman, Committee of Public Accounts.

Mr. P.L. McDonnell,

Comptroller and Auditor General.

Mr. William Donnelly,

Chief Executive, Institute of Certified Public Accountants in Ireland.

Mr. Cecil Donovan,

Partner, Touche Ross and Co.

Consultative Committee of Accountancy Bodies - Ireland.

Mr. John Gallagher,

Director General, Institute of Public Administration.

Joint Secretaries

Mr. John Purcell,

Deputy Director of Audit, Office of the Comptroller and Auditor General.

Mr. Paddy Judge,

Secretariat, Committee of Public Accounts.