The Comptroller and Auditor General (C&AG) holds office under Article 33 of the Constitution. His constitutional function is to audit, on behalf of the State, all accounts of moneys administered by or under the authority of the Oireachtas. In addition, certain other functions have been conferred on him by law.
The C&AG supports effective democratic scrutiny through his published reports and in the provision of assistance to the Committee of Public Accounts in its examination of public finances.
The Office of the Comptroller and Auditor General (the Office) assists the C&AG to
- audit and report on the accounts of public bodies
- establish that transactions of public bodies are in accordance with the legal authorities governing them and that funds are applied for the purposes intended
- examine whether State bodies are using their resources economically and efficiently and have mechanisms in place to evaluate the effectiveness of their operations
- authorise the release of funds from the Exchequer for purposes permitted by law.
In implementing this mandate, account is taken of the special considerations which attach to the management of public funds including the requirements of probity, risk management and sound corporate governance.
Around 300 accounts of public bodies are audited by the C&AG. The primary purpose of audit work is to provide assurance on the accuracy of the accounts of these public bodies. In addition, the C&AG carries out a range of examinations of material programmes or areas of administration where there is a perceived risk that public funds may not be properly or efficiently utilised.