Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

I agree with everything the Chairman said, except one thing, namely, his analysis of the role of the Comptroller and Auditor General. That is specifically laid out in the Constitution. Unfortunately, it has become vague from time to time. The idea that the Comptroller and Auditor General should have a future role in respect of expenditure is wrong. His role is retrospective - as has been referred to already - on the basis of the conditions prevailing at a particular time. If a decision is made and is called into question a year or two later, he can look at the matter in the context of the prevailing conditions at the time and indicate whether the Government was right or wrong. If, however, provision is made to allow the Comptroller and Auditor General to have an economic input in the context of future expenditure, then he would be replacing the Government.