The Comptroller and Auditor General

The C&AG’s mission is to provide independent assurance that public funds and resources are used in accordance with the law, managed to good effect and properly accounted for and to contribute to improvement in public administration.

The C&AG is required by law to

• issue opinions on the accounts of government departments and public bodies which are audited by him

• publish reports on important matters selected at his discretion relating to value for money and the administration of public funds

• authorise, under the comptroller function, the release of public money from the Exchequer for purposes specified by law

The principal legislative provisions governing the powers and duties of the C&AG are set out in the Comptroller and Auditor General Act 1923 and the Comptroller and Auditor General (Amendment) Act 1993.

The C&AG is an ex-officio member of the Standards in Public Office Commission and of the Referendum Commission.

Interactions with the Public Accounts Committee

All reports of the C&AG are presented to Dáil Éireann and are examined on behalf of the Dáil by a committee known as the Committee of Public Accounts (PAC).

While there are close working relations between the PAC and the C&AG, the two are quite independent both in law and in practice. The C&AG (or in his absence, a senior member of the Office’s staff), attends the meetings of the PAC as a permanent witness.

For more information in relation to PAC please see following link to the PAC website:

Committee of Public Accounts | Role – Houses of the Oireachtas

Current Comptroller & Auditor General

Seamus McCarthy was appointed as Comptroller and Auditor General on 28 May 2012.

Prior to his appointment, Mr McCarthy served as a Director of Audit in the Office. Before he joined the Office in 1994, he worked in the Department of Finance, carrying out policy analysis and operations research work.

Comptroller and Auditor Generals who held office in Ireland since 1923