The governance and reporting structures in respect of the expenditure of the licence fee by RTÉ are set out in the 2009 Broadcasting Act. It places an extensive range of reporting requirements on RTÉ in relation to its activities and expenditure. As well as oversight by my Department and the Department of Public Expenditure and Reform, RTÉ is subject to regulation by the Broadcasting Authority of Ireland, BAI. RTÉ is audited separately and independently by externally appointed auditors, KPMG.
As part of its annual reporting process, RTÉ submits a statement on the use of public moneys paid to it. A statement on total revenue and costs derived in that financial year, distinguishing between moneys received or expended on activities related to the delivery of its public service objects and activities related to its commercial opportunities, is also provided.
The BAI also has significant regulatory responsibility in relation to RTÉ, requiring each year a statement on performance commitments and a review of the extent to which previous commitments have been met. The commitments include such items as maintaining audience reach; growing online and the RTÉ Player weekly reach; developing and opening RTÉ archives; implementing a diversity strategy and action plan; meeting news and current affairs targets; providing a broad range of content and services for children; making content accessible to the widest possible audience across different devices and platforms; and supporting the Irish independent production sector through commissioning radio and television programmes.
BAI also conducts a review of RTÉ’s strategic plan every five years.