The audit of VEC accounts falls within the remit of the Comptroller and Auditor General. If during the examination of a VEC's accounts, the Comptroller and Auditor General considers that there is a matter of concern he may issue a report under section 7(4) of the Comptroller and Auditor General (Amendment) Act, 1993. No section 7(4) reports have been issued by him in respect of the VEC audited accounts for 1997 to 1999, inclusive.
In relation to the VEC accounts for 2000, audits have been concluded in 14 vocational education committees and one section 7(4) report has been raised. Audits are ongoing in the balance of the vocational education committees. They are as follows: City of Cork, City of Dublin, City of Waterford, Dún Laoghaire, County Carlow, County Clare, County Cork, County Dublin, County Kerry, County Kilkenny, County Laois, County Meath, County Monaghan, County Offaly, County Tipperary North Riding, County Tipperary South Riding, County Waterford, County Westmeath and County Wexford.