Conor Lenihan (Dublin South West, Fianna Fail)

The expenditure is audited at several specific levels, ranging from the Comptroller and Auditor General to an arrangement we have with the World Bank to audit the programme along with other donors. In addition, we have auditors in our embassies and Irish Aid offices in the programme countries where the money is being spent. Therefore the programme is subject to extensive audits at a number of levels. We also spend money with our partner governments, strengthening their audit systems so that the money can be appropriately accounted for.

The Department of Foreign Affairs has the only independent — in the truest sense of the word — audit committee of all Departments. The Department's audit committee contains external staff, which is a robust system in its own right, apart from the fact that we have auditors in the field. We also undertake regular internal and external audits of our expenditure on NGOs. Those figures are available to the Department in making decisions as to which NGOs we will fund. Clearly, if there is evidence of NGOs not having spent money appropriately, lessons can be learned and a scaling back of funding applies.

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