Frequently Asked Questions
Q. What is the C&AGs function as Comptroller?
A. The "Comptroller" function concerns the issue of moneys from the Exchequer. When satisfied that the required issue pertains to services which have been authorised by Dáil Éireann, the C&AG notifies the Central Bank that it is in order to proceed.
Q. Will the C&AG investigate a particular matter raised by a member of the public?
A. The C&AG will consider all circumstances involving an abuse of public funds, brought to his attention by members of the public. Whether a particular matter warrants investigation or examination as part of the normal financial audit will depend on the particular circumstances of the case, its materiality and the evidence available to substantiate the circumstances surrounding the alleged abuse of public funds.
Q. Who audits the accounts of the Office of the C&AG?
A. The audit of the accounts of the Office of the Comptroller and Auditor General are independently carried out by a contract firm of accountants.
Q. Are the records of the Office of the C&AG subject to the FOI Act?
A. Under the 1997 Freedom of Information Act, records relating to the general administration of the Office are subject to release. Records relating to an audit, inspection or examination carried out by the Office (other than a record created before the commencement of the audit, inspection or examination) are not subject to release under the Act.