Oireachtas Joint and Select Committees

Thursday, 19 May 2022

Public Accounts Committee

2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 39 - Office of Government Procurement
Vote 43 - Office of Government Chief Information Officer
2020 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 4 - Vote Accounting and Budget Management

9:30 am

Mr. David Moloney:

One thing we will do on foot of the committee's request is to look at the detailed requirements under the code of practice. The one distinction I would make between the code of practice and the circular setting out what needs to be put in the appropriation account is that one has the force of law and one is a comply-or-explain framework. We are not requiring anyone to publish a particular figure under the code of practice. We are setting out guidelines where we feel that should be and the legal assessment of the costs and benefits of that and the legal assessment of the information that a particular public body can publish, given the public interest versus the individual right to privacy. That is an assessment that each public body makes under the comply-or-explain nature of the code of practice, whereas we set out in a circular requirements to publish particular pieces of information. Then that is a requirement and in that case, we make the assessment of the public interest versus the rights under data protection and other legislation-----

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