Disclosures to the Office of the Comptroller and Auditor General of issues of concern or alleged wrongdoing in regard to the administration of public money may emanate from a range of sources. The Office policy on disclosures received can be found here.

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

The Protected Disclosures Act 2014 is legislation enacted to provide protection to employees who wish to raise a concern relating to potential wrongdoing in the workplace. The Act sets out a number of ways in which disclosures can be made to an external ‘prescribed’ person.

The Act requires every public body to

  • establish and maintain procedures for dealing with protected disclosures; and
  • provide written information relating to these procedures to workers.

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

How to make a disclosure

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

telephone: 01 8638600

or write to: Private Secretary

Office of the Comptroller and Auditor General

3A Mayor Street Upper

Dublin 1

D01 PF72

or email to: privatesecretary@audit.gov.ie

A disclosure should contain:

  • the name of the individual making the disclosure, and contact details
  • a request for confidentiality, if preferred
  • the name of the public sector organisation(s) involved
  • the status of the individual relative to the organisation(s)
  • as many details as possible regarding the concerns
  • any evidence to hand that would benefit the assessment decision of the Office.

Where the discloser’s identity and contact details are made known to us, we will acknowledge receipt of disclosures within seven working days.