Oireachtas Joint and Select Committees
Thursday, 18 October 2018
Public Accounts Committee
2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
9:00 am
Mr. Robert Watt:
It would be made to HR within our Department. HR then, based on the guidelines, would decide whether it warranted an investigation. As the person making the disclosure the Deputy has various choices here. He could ask for an independent review or he could go outside to an external person. Under the legislation, if he went for an internal review in order to get the protection of the legislation, it has to be reasonably believable, whereas if he goes outside the Department, the allegation has to be substantially true, which is a higher test. The system is set up in a way that provides-----