Tairgim go ndéantar Seán O Meachair, atá ina Rúnaí agus ina Stiúrthóir Iniúchóireachta in Oifig an Árd-Reachtaire Cunntas agus Ciste fé láthair, d'ainmniú chun a cheaptha ag an Uachtarán ina Ard-Reachtaire Cunntas agus Ciste.
Fé mar atá fógartha don Dáil ag an gCeann Comhairle, chuir Seoirse Mag Craith in iúl gur mhian leis éirghe as a oifig mar Ard-Reachtaire Cunntas agus Ciste go n-éifeacht ón seachtú lá déag den mhí seo agus tá an tUachtarán tar éis aontú leis sin ar chomhairle an Rialtais. Tá obair mhaith déanta ag Seoirse Mag Craith ar son na tíre, le breis is trí bliana fichead anuas, i gcúrsaí cuntasóireachta Stáit. Do céad-cheapadh é Mí Deire Fómhair, míle naoi gcéad agus fiche, ina Árd-Chunntasóir do Dháil Éireann. Ar Acht an Ard-Scrúdóra do rith i dtosach na bliana míle naoi gcéad a trí is fiche, do ceapadh é ina Ard-Scrúdóir an dara lá déag d'Eanar an bhliain sin. An tArd-Reachtaire Cunntas agus Ciste a tugtar mar theideal ar an bpost anois fén mBunreacht. Tá árd-mholadh tuillte ag Seoirse Mag Craith i dtaobh an chuma inar stiúruigh sé gnó na hoifige táchtaí sin nuair a bhí taithí á fáil air i dtosach. Táim cinnte go mbeidh an Dáil ar fad ar aon aigne liom á ghuí go mbeidh blianta fada sonais agus suainis aige, d'éis scur dó de chúram a oifige.
Fé mar adubhart is táchtach an oifig í, oifig an Árd-Reachtaire Cunntas agus Ciste. Chun é sin a theasbáint, ní gá ach bréithre an Bhunreachta d'aithris, gurab é dualgas an Árd-Reachtaire "gach caitheamh airgid do rialú thar ceann an Stáit, agus iniúchadh do dhéanamh ar gach uile chunntas ar airgead a riartar ag an Oireachtas nó fá údarás an Oireachtais" agus "tuarascála do chur ós cóir Dháil Éireann ar thrátha áirithe mar cinnfear le dlí". Níor bhfoláir cuimhneamh ar a tháchtaí atá an oifig agus an scéal do bhreithniú go cúramach nuair a bhí moladh á cheapadh le hainm comharba Sheoirse Mhag Chraith do chur ós cóir na Dála. An fear atá á mholadh agam don Dáil, Seán Ó Meachair, táim lán-tsásta go bhfuil sé oiriúnach don phost i ngach slí. Do ceapadh é chun an phuist atá aige fé láthair, mar Rúnaí agus Stiúrthóir Iniúchóireachta, breis agus bliain is fiche ó shoin. Tá sé ag obair ó shoin i leith in oifig an Ard-Scrúdóra, nó an Ard-Reachtaire, agus tá eolas cruinn fairsing aige ar dhualgaisí na hoifige. Tá árd-chlú tuillte aige i dtaobh inniúlachta agus dúthrachta. Molaim don Dáil é ainmniú chun a cheaptha ina Ard-Reachtaire Cunntas agus Ciste.
As I have said, some time ago the Ard-Reachtaire Cunntas agus Ciste, the Comptroller and Auditor-General, Seoirse Mag Craith, informed us that he desired to retire from office. On the advice of the Government, the President agreed to accept his resignation. Consequently we have to fill that office to-day. Mr. McGrath was first chosen as Accountant General of Dáil Eireann in 1920. Later when the Act of 1923 was passed, he was chosen as Ard-Sgrúdóir. In the new Constitution the title has been changed to that of Comptroller and Auditor-General. During all that period, he fulfilled what everybody knows is a responsible office, with ability and with the utmost attention to his duties. I think the whole Dáil will join with me in wishing him many well-earned years of rest and comfort, now that he has retired from the office. The post, as I have said, is a most responsible one. To judge of its importance, one has only to look at Article 33 of the Constitution which defines the duties and the functions of the Comptroller and Auditor-General. It is an office which is not a Civil Service post at all. The Comptroller and Auditor-General is an officer of this House. To give him the independence which is necessary, his tenure of office is comparable to that of a judge. He can be removed only for stated reasons on a resolution being passed by both Houses.
The duties of the office are mainly twofold as the title indicates. The first is to control issues from the Exchequer—those Charged on the Central Fund according to the Central Fund Acts and issues for the Supply Services in accordance with the Appropriation Acts. The Comptroller and Auditor-General also has to audit the Exchequer accounts and the accounts of the various accounting officers. The person appointed to the post must be a man of sound judgment, who understands what the intentions of the Oireachtas are with regard to Parliamentary control of the purse, who knows the functioning of the various Departments and who has a proper understanding of the work of these Departments so as to be able to judge in any particular instance whether moneys are being applied in accordance with the intentions of Parliament. It is not necessary by any means that he should have been trained in the Civil Service. In fact, from one point of view, it might be said that the type of officer required is one who understands the public working of the democratic machine, so to speak, but, although he need not necessarily be a civil servant, there is no reason if the most suitable person is to be found within the civil service, why such a person should not be chosen.
In this case we have a man who has been in the office of the Comptroller and Auditor-General for a period of 21 years and who whilst in that office has proved himself to be just the type of person that is required. He certainly understands the functioning of Parliament and the principles that govern control of the public purse by Parliament. He has a detailed knowledge of the working of Departments which, in fact, makes him an ideal choice. I have, considering that this is a Dáil appointment, taken the precaution to speak to the Leaders of other Parties about this appointment and I think that in proposing Mr. Maher, who is at present the Secretary and Director of Audit in the Office of the Comptroller and Auditor-General, I am making a proposal which will meet with general agreement. A number of members of the Dáil have had experience of his work on the Public Accounts Committee. I have spoken to some who were formerly in that position and every one of them has been, I might say, loud in his praise of the ability and the care which Mr. Maher exercised in his work. I think, therefore, we are fortunate in having such a person to succeed so able a man as Mr. George MacGrath proved himself to be. I have great pleasure, therefore, in proposing that we nominate Mr. Maher for appointment by the President to the post of Comptroller and Auditor-General.