Oireachtas Joint and Select Committees

Thursday, 7 February 2019

Public Accounts Committee

2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts (Resumed)
Vote 3 - Office of the Attorney General
Vote 5 - Office of the Director of Public Prosecutions
Vote 6 - Office of the Chief State Solicitor

9:00 am

Mr. Damien Moloney:

We have to have an internal audit function. We have an option where we could carry out the internal audit function ourselves. We have an internal accountant. We have opted instead to have an external audit for reasons of probity and perhaps also even more so because it is a small office. Having had that option, we had a contract with a particular supplier. That supplier has left this particular segment of the market. Having left this particular segment of the market, it did not stop business; it just left this segment of the market that provided this audit service to smaller outfits like ourselves. So we had to go back out to the market and seek a new supplier and tender for that. In the meantime we have obtained a new agent providing this service. Those reports are commissioned by the audit committee with the three outside members.

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