Disclosures

Disclosures to the Office of the Comptroller and Auditor General fall into two broad categories and may come from a range of sources.

  • External disclosures i.e. matters relating to improper use of public funds and/or resources and/or matters concerning value for money in respect of entities that fall within the remit of the Comptroller and Auditor General. Such disclosures may or may not meet the definition of a protected disclosure under the Protected Disclosures (Amendment) Act 2022. These types of disclosure come through our external reporting channel (see below).
  • Internal disclosures i.e. concerns about wrongdoing in relation to any aspect of how the business of the Office is carried out or matters concerning personal conduct or behaviour. Such disclosures can come from current or former staff of the Office or other persons in a work based relationship with the Office such as agency staff, contractors, apprentices, audit committee members and job applicants. Again, such disclosures may or may not meet the definition of a protected disclosure. Internal disclosures come through our internal reporting channel (see below).

External reporting channel

The Office policy on disclosures received through the external reporting channel can be found here.

[Note: We are currently updating this document to reflect the requirements of the 2022 Act.]

All disclosures, however made, are taken seriously and all efforts are made to address appropriately, the issues raised.

Legislation for the protection of whistleblowers in Ireland provides protection to workers (and certain other parties) who wish to raise a concern about potential wrongdoing in the workplace. The Protected Disclosures (Amendment) Act 2022 made significant changes, with effect from 1 January 2023, to the original framework as set out in the Protected Disclosures Act 2014.

Under the 2022 Act, a protected disclosure is a disclosure of information which, in the reasonable belief of a worker, tends to show one or more relevant wrongdoings; came to the attention of the worker in a work-related context; and is disclosed in the manner prescribed in the Act.

The Comptroller and Auditor General is a ‘prescribed person’ under protected disclosures legislation. This means that disclosures about all matters relating to the improper use of public funds and resources or matters concerning value for money in respect of the entities that fall within his remit can be made to the Office.

Prescribed persons are required to establish, maintain and operate independent and autonomous external reporting channels and procedures for dealing with protected disclosures. They must also designate a specific person or function to operate the channel.   

 

How to make a disclosure

Disclosures to the Office may be made orally or in writing. A physical meeting will be organised if requested by the reporting person.

To make a disclosure to the Office of the Comptroller and Auditor General, please

  • - telephone: 01 8638679
  • - write to: Mr Gerard Coady, Office of the Comptroller and Auditor General, 3A Mayor Street Upper, Dublin 1, D01 PF72
  • - or email: disclosure@audit.gov.ie

Where possible, a disclosure should contain:

  • the name of the reporting person, and contact details
  • the name of the public sector organisation(s) involved
  • the relationship between the reporting person and the organisation(s) involved
  • the date of the alleged wrongdoing (if known) or the date the alleged wrongdoing commenced or was identified
  • whether or not the alleged wrongdoing is still ongoing
  • whether the alleged wrongdoing has already been disclosed and if so, to whom, when, and what action was taken
  • information in respect of the alleged wrongdoing (what is occurring/has occurred and how) and any supporting information/documentation
  • any other relevant information
  • any evidence to hand that would benefit the assessment decision of the Office.

Support Services

Transparency International (TI) Ireland provides free confidential information and legal advice for anyone considering reporting a concern or making a protected disclosure, via its speak up helpline at 1800 844 866. Details of other ways in which you can contact TI Ireland are available on its website, Transparency.ie.

Internal reporting channel

The Office’s Audit Board operates a zero tolerance attitude to wrongdoing and fraud, including bribery and corruption. It requires staff at all times to act honestly and with integrity, to safeguard public resources for which they are responsible and to report suspicions of fraud or other wrongdoing. 

The Audit Board is committed to creating a workplace culture that supports the making of disclosures and provides protection in accordance with the protected disclosures legislation for persons reporting wrongdoing in the workplace.

Detailed information for ‘workers’ on how to ‘Speak Up’ in confidence and in the knowledge that their concerns will be investigated thoroughly, fairly and without reprisal is provided in our ‘Speak Up’ policy here.

[Note: We are currently updating this document to reflect the requirements of the 2022 Act.]

Our designated person for receiving internal disclosures is

Mr Shane Carton

Deputy Director of Audit – Central Services

Office of the Comptroller and Auditor General

3A Mayor Street Upper

Dublin 1

D01 PF72

telephone: 01 8638615

email: speakup@audit.gov.ie

While we encourage internal reporting of all wrongdoing, reports of wrongdoing can also be made to relevant external prescribed persons. If you are uncertain as to whom the most appropriate prescribed person is, a report can be made to the Protected Disclosures Commissioner (the Ombudsman).