Our role

The Committee plays a significant role in ensuring accountability and transparency in the way Departments, offices and certain public bodies allocate, spend and manage their finances. The Committee seeks to ensure that taxpayers receive value for money for every euro spent by the Exchequer.

Our role

The Committee is responsible for examining, and reporting to Dáil Éireann, on the annual accounts of Departments and of other public bodies, following the audit of those accounts by the Comptroller and Auditor General (C&AG). The roles of the Committee and of the C&AG are interlinked as the bodies that are audited by the C&AG are those that are accountable to the Committee.

The C&AG’s audit remit extends to approximately 287 sets of accounts and financial statements produced by public bodies. Two kinds of public bodies are specifically excluded from the C&AG’s audit remit:

• Commercial semi-State bodies and their subsidiaries (e.g. Córas Iompair Éireann, Coillte, Bord Gáis, Irish Water and RTÉ)
• Local authorities

The Committee also examines and reports on other reports of the C&AG. This includes the C&AG's annual Report on the Accounts of the Public Services, and special reports of the C&AG. These special reports may relate to value for money examinations or inspections, or to general matters that arise from the audits the C&AG and his staff conduct. These general matters may relate to a common theme or concern across a number of public bodies.

Our powers, functions and remit

The Committee automatically stands established under Standing Orders and the Orders of Reference are contained in Dáil Standing Order 226. 

Matters outside of the Committee’s remit

Policy

In accordance with Standing Order 226, the Committee does not examine the merits of Government policy. Sectoral committees of the Dáil are responsible for examining government policy matters. For example, a policy matter relating to the Department of Justice is a matter for the committee shadowing the Department. The Committee of Public Accounts looks at how rather than why public money has been spent.

Individual cases

The Committee cannot assist in resolving individual cases. That is the role of local and constituency representatives.

Allegations of criminality

Allegations of criminality are not within the remit of the Committee and should be brought to the attention of An Garda Síochána.

Legal matters

In accordance with the separation of powers provided for in Bunreacht na hÉireann (the Constitution of Ireland), the Committee cannot interfere in matters of law or decisions of a duly constituted court.

Local authorities

The Committee does not examine the spending of individual local authorities, which are audited by the Local Government Audit Service rather than the Comptroller and Auditor General. The National Oversight and Audit Commission (NOAC) is the national independent oversight body for the local government sector in Ireland. That body is accountable to the committee shadowing the Department of Housing, Local Government and Heritage, which has an oversight role for the local government sector.