Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank Senator Barrett for his amendment. As a member of the Committee of Public Accounts from my election to the Dáil three years ago until two days ago, I was very interested in these amendments, as I have seen at first hand what I believe to be the excellent work that the committee can do collectively and on a cross-party basis.

During my time on the committee - I believe this is historic - there was never a division except the day we had to elect the chairperson and that election was between two Opposition Members. Therefore, the committee works in a collective and bipartisan fashion which is healthy. However, I cannot accept these amendments and will outline the reasons I do not believe they are appropriate.

The role of the Office of the Comptroller and Auditor General is: to audit and report on the accounts of public bodies; to establish that transactions of public bodies are in accordance with the legal authorities governing them and that funds are applied for the purposes intended; to provide assurance on the systems of internal financial control put in place by each body; to examine whether each body administers its resources economically and efficiently and has mechanisms in place to evaluate the effectiveness of operations; and to authorise the release of funds from the Exchequer for purposes permitted by law.

The two amendments would require that the NTMA, when carrying out its functions as the National Development Finance Agency, complies with instructions and guidelines issued by the Comptroller and Auditor General and with policy guidance set out in reports of the Comptroller and Auditor General and the Committee of Public Accounts. While I understand that Senator Barrett is trying to add further scrutiny and a further pool of expertise, I am not sure that it is particularly appropriate. For a start, the role of the Comptroller and Auditor General is to issue recommendations. Those recommendations are then examined by the relevant Departments including the Department of Public Expenditure and Reform and they may issue guidelines or instructions to State bodies. That process is in place already. Similarly, in relation to amendment No. 13, the concept of policy guidance is too vague. Any such policy guidance issued by the Comptroller and Auditor General or the Committee of Public Accounts would, if accepted, normally be implemented via a communication from the Department of Public Expenditure and Reform or the Department of Finance, as appropriate. This process creates a single point of responsibility for issuing guidelines and clarity for the NDFA in adhering to guidelines in force. It is important to note that reports of the Committee of Public Accounts are not necessarily policy. They are laid before the House and debated. It is up to individual Departments to consider that. For those reasons I do not propose to accept the amendments.