The C&AG is statutorily charged with auditing Government expenditure through annual audits of accounts of government departments and public bodies. He may also examine services and programmes from a value for money perspective in accordance with Section 9 of the Comptroller and Auditor General (Amendment) Act 1993.
In undertaking this work he determines areas for examination at his discretion and bearing in mind the resources allocated to him to undertake this role. Under Section 8.1 of the Ministers and Secretaries Amendment Act 2011, the Minister for Public Expenditure and Reform determines the final allocation of resources to be presented to the Oireachtas for consideration in Voted Estimates.
Following a request from the Department of Public Expenditure and Reform, in relation to the formulation of expenditure proposals for the three year period 2017 2019, I understand that the C&AG has not sought an increase in resources for 2017. However, he has signalled, that an increase in resources thereafter may be required to meet the demands and challenges in relation to resourcing the Office's reporting programme. The C & AG expects to devise proposals for resources next year in the context of the comprehensive review of expenditure and considerations set out in the Office's recent strategy statement.