Committee Reports > List of Committees > Dáil > 1997 > Committee of Public Accounts > Report No. 02 - Value for Money Examinations

STANDING ORDER 146

146. (1) As soon as may be following the reassembly of the Dáil subsequent to a General Election there shall be appointed a Select Committee, to be know as the Committee of Public Accounts to examine and report to the Dáil upon:

(a)the accounts showing the appropriation of the sums granted by the Dáil to meet the public expenditure and such other accounts as they see fit (not being accounts of persons included in the Second Schedule of the Comptroller and Auditor General (Amendment) Act, 1993) which are audited by the Comptroller and Auditor General and presented to the Dáil, together with any reports by the Comptroller and Auditor General thereon:

Provided that in relation to accounts other than Appropriation Accounts, only accounts for a financial year beginning not earlier than 1 January, 1994, shall be examined by the Committee:

(b)the Comptroller and Auditor General’s reports on his examinations of economy, efficiency, effectiveness evaluation systems, procedures and practices; and

(c)other reports carried out by the Comptroller and Auditor General under the Act.

The Committee shall also suggest alterations and improvements in the form of the Estimates submitted to the Dáil.

(2) The Committee may proceed with its examination of an account or a report of

the Comptroller and Auditor General at any time after that account or report is presented to Dáil Éireann and

(a)the Committee shall have the power to send for persons, papers and records;

(b)every report which the Committee proposes to make shall, on adoption by the Committee, be laid before the Dáil forthwith whereupon the Committee shall be empowered to print and publish such report together with such related documents as it thinks fit; and

(c)the Committee shall present an annual progress report to Dáil Éireann on its activities and plans.

(3) The Committee shall refrain from enquiring into in public session, or publishing, confidential information regarding the activities and plans of a Government departmemt or office, or of a body which is subject to audit, examination or inspection by the Comptroller and Auditor General, if so requested either by a member of the Government, or the body concerned. The Committee shall also refrain from enquiring into the merits of a policy or policies of the Government or a Minister of the Government or the merits of the objectives of such policies.

(4) The Committee may, without prejudice to the independence of the Comptroller and Auditor General in determining the work to be carried out by his Office or the manner in which it is carried out, in private communication, make such suggestions to the Comptroller, as they see fit.

(5) The Committee shall consist of twelve members, none of whom shall be a member of the Government or a Minister of State, and four of whom shall constitute a

quorum. The Committee shall otherwise be constituted according to the provisions of Standing Orders 71 and 74, and so as to be impartially representative of the Dáil.