The Comptroller and Auditor General audits and reports on the use of public funds. It establishes that they are legal and used appropriately. It also examines the internal audit systems of public bodies and applies tests for value for money and effectiveness. The bodies to be audited by the Comptroller and Auditor General are laid down by law. The Comptroller and Auditor General may receive new audit mandates from time to time regarding specific state bodies. It may lose its functions when bodies are dissolved, merged or rationalised. The C&AG may not audit all recipients of state funding but only where audits of the recipient bodies are permitted or required by law. As a result, some bodies which receive a large amount of state funding or even are reliant on it, may not be subject to audit by the C&AG. This also has consequences for the remit of the Dáil
Public Accounts Committee (PAC). The C&AG has permanent status as a witness at the PAC, and attends all meetings in person or deputes a senior staff official to attend instead.
Annual reports on the Accounts of the Public Service The C&AG makes an annual report under the heading "Accounts of the Public Services" on funding granted by the
Oireachtas. This includes the accounts of 41 government departments and offices, including the establishment of the
President of Ireland, as well as bodies such as the
Garda Síochána, prisons service, and the secret service. It publishes the relevant annual appropriation accounts together with the annual reports.
Health sector The C&AG is responsible for auditing institutions in the health sector such as the
Health Service Executive (HSE) and all
regional health boards. It also audits specified hospitals, and a variety of health-related state agencies. It does not audit privately owned hospitals even though they may be in receipt of, or even reliant on, public funds. If the C&AG considers problematic issues arise in relation to a regional health board which merit a public accountability audit, it may issue what is known as a Section 6 report, authorised by Section 6 of the Comptroller and Auditor General (Amendment) Act 1993.
Educational sector In the education sector, the C&AG audits all Irish Universities, institutes of technology and other specified third-level educational institutions such as the
National College of Art and Design. It audits all vocational educational committees. It also audits specified state bodies related to education such as the Higher Education Authority and the
Royal Irish Academy. If the C&AG considers problematic issues arise in relation to a Vocational Education Committee which merit a public accountability, it may issue what is known as a Section 7 report, authorized by Section 7 of the Comptroller and Auditor General (Amendment) Act 1993.
Financial sector The Comptroller and Auditor General audits 25 state bodies in the financial sector including the
National Treasury Management Agency (NTMA) and the
National Asset Management Agency (NAMA).
Other audited bodies The Comptroller and Auditor General audits a very wide variety (115 in 2012) of State bodies or agencies as diverse as the
National Library of Ireland, the
Road Safety Authority and the
Abbey Theatre. It audits all 35 County Enterprise Boards.
North/South bodies The Comptroller and Auditor General carries out audits of the annual accounts of designated North/South public bodies with cross-border functions or activities relating to both the
Republic of Ireland and
Northern Ireland. These reports are prepared jointly with the
Comptroller and Auditor General for Northern Ireland. Where it is considered that an issue of public accountability arises, a report is drawn up. An interesting example of cross-border cooperation between the two comptrollers and auditors general is seen in the Bytel cross-border broadband project where the Northern Ireland Audit Office and the Office of the Comptroller and Auditor General of Ireland made a coordinated examination of the Bytel project. Although the two comptrollers and auditors general issued separate reports, they were issued simultaneously on 3 March 2015 and the report of each comptroller and auditor general was annexed to the report of the other. This coordinated examination was the first time this approach has been used.
Value for money reports The office publishes special reports on value-for-money according to orthodox value-for-money criteria (efficiency, economy, effectiveness evaluation systems, procedures, practices) used by public audit bodies.
Special reports The C&AG from time to time publishes special reports on specific or general issues arising from audits, inspections or examinations carried out by him or his office. ==Bodies not audited==