The Comptroller and Auditor General (SAI Ireland) derives his primary authority from Article 33 of the Irish Constitution. is established under the Constitution. The constitutional powers and role of the C&AG are further defined and elaborated by legislation, the most recent legislation being the Comptroller and Auditor General (amendment) Act, 1993.
As a constitutional officer, the C&AG is appointed by the President on the nomination of Parliament and holds office until the retiring age (65) prescribed by law. The C&AG may not be a member of Parliament and may not hold any other office or position of emolument. The independence of the office is secured by the Constitution requirement that the C&AG cannot be removed from office except for stated misbehaviour or incapacity, and then only upon resolutions passed by both the Upper and Lower Houses of Parliament.
The SAI does not have financial independence. Budgetary resources for the office are voted annually by Parliament. Annual estimates of expenditure are prepared by the office consistent with parameters set by the Ministry of Finance. As regards the mechanism to secure accountability of the SAI, the SAI is accountable for its annual budget through the production of its annual financial statements which are independently audited and presented to Parliament.
The SAI's jurisdiction extends to following:
The SAI's jurisdiction also extends over the regulatory bodies.
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate under the Comptroller and Auditor General (Amendment) Act, 1993. It does not have powers to enforce or initiate enforcement action to secure access to needed records, which are not produced. The SAI does not have power to seal, search and seize documents and other related items considered necessary for audit and inspection.
It does not have the powers to seek testimonials of the persons concerned (appearances and answers) of the persons concerned or those who are deemed to have been involved in the matter subject to audit and inspection. However, the SAI was given special legislative power in 1998 to obtain evidence under oath in respect of a specific investigation into the administration of Deposit Interest.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. The SAI can not decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. The SAI does not have the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters. It has no powers to take punitive action and/or impose surcharges.
The SAI has powers to access the computer systems of the auditees and to download and use electronic data either in site of off site. Further it can also review the development of computer systems of the auditees and suggest/enforce any controls.
The SAI does not have any role in the appointment of other external auditors engaged by the auditees for meeting statutory requirements. Further if such external auditors are engaged, the SAI does not have powers to supervise and regulate their work.
The SAI prescribes Financial, Compliance, Performance (Value for money examinations) and EDP Audits in its scope of Audit. The Comptroller and Auditor General (Amendment) Act, 1993 is the legal basis for conducting such audits.
The audit methodology/procedures followed:
Financial Audit
Value for Money Examinations
The SAI does not discharge judicial functions. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit e.g. the General audit related matters. Regarding engaging consultants and/or obtain professional services in conducting audit, audits may be contracted out and consultants engaged where necessary.
The SAI can report on acts that infringe upon State economic interests like mass embezzlement of state assets, serious losses and wastes. It is expected that any fraud or embezzlement would be reported by the auditor. The C&AG does not have power to oversee the ultimate disposal.
All reports of the C&AG are presented to Parliament. The Committee of Public Accounts considers such reports on behalf of Parliament. In addition, management letters are issued to auditees on completion of interim and final audits where there are substantial matters requiring management attention.
The SAI does not have any role on the disposal or the action taken on its audit findings. It is the policy of the office to periodically ensure the implementation of any undertakings given by the auditee in relation to the audit findings, through follow-up audit.
The SAI does not present an interim report before rendering an annual report on the examination of the closing of accounts of the Federal, Provincial and local governments. The audit reports are shared with public and media after the formal reporting process. In case of Financial Statements audit, the SAI does not have the powers to amend accounts. The SAI does not have an advisory role.
The SAI is constituted as an audit office with monocratic status. The SAI's day-to-day functions are carried out by the Office of the Comptroller & Auditor General. The SAI is empowered to engage external auditors/agencies/consultants as required.
The SAI can not expend resources budgeted independently, all expenditure must have the authority of the Ministry of Finance. It has full independence in forming its workplan. The power of recruitment of audit and other staff and in determining the conditions of service of such staff rest with the Minister for Finance. The C&AG has powers of appointment and removal under legislation.
The SAI is subject to an independent audit; the C&AG appoints a firm of commercial auditors to carry out the annual audit of the accounts for his office. The audit is similar in scope of to all other Government Ministries and covers financial and regulatory audit. A value for money audit may also be carried out. The SAI is required to submit a report on its activities. Annual Corporate Report submitted to Parliament which sets out its activities.