Issues of concern about a body we audit

Issues of concern relating to the administration of public money by a body that falls within the remit of the C&AG can be raised with the Office. Such issues may include the improper use of public funds and resources or matters concerning value for money.

All issues raised with us are taken seriously and all efforts are made to address appropriately the matters raised.

Issues raised may emanate from a range of sources

  • Whistleblowers (i.e. employees of public bodies who make disclosures about alleged wrongdoing in their workplace) – the disclosures may be made to the Office or directly to staff of the Office in the course of audit or an examination. The person making the disclosure may be identified or may be anonymous.
  • Correspondence (or other forms of communication) from persons which may be from identified individuals or may be anonymous.

We have published our policy which you should read carefully.

It may be that an issue merits further enquiry, but that the Office is not the appropriate body to undertake an investigation. For example a breach of criminal law is generally a matter for An Garda Síochána or a breach of company law is a matter for the Office of the Director of Corporate Enforcement. In some circumstances, we may suggest that you consider referring your concern to an alternate (named) body. In other circumstances, it may be appropriate that we refer the concerns directly to a different relevant body.

If you wish to raise a concern with us you can do so by

phoning us on  01 8638600

or writing to

Private Secretary

Office of the Comptroller and Auditor General

3A Mayor Street Upper

Dublin 1 D01 PF72

or emailing

When raising an issue with us you should include

  • Your name (or a request for confidentiality, if preferred)
  • Your contact details
  • Name of the public body(s) involved
  • As many details as possible regarding the concerns
  • If evidence is to hand, the inclusion of this would benefit the assessment decision of the Office.

Where your identity and contact details are known to us, we will acknowledge your disclosure within 7 working days. In responding to your concern we are precluded from disclosing audit client information other than as provided for in the relevant legislation. This is usually in the form of a report to the Oireachtas or to the management or board of the client body. Accordingly, we cannot inform you of the results of our engagement with the relevant public body. We acknowledge that this may be a source of dissatisfaction. However, confidentiality must be maintained.