Michael Kitt (Galway East, Fianna Fail)

I propose to take Questions Nos. 13 and 99 together.

The Office of the Comptroller and Auditor General has overall responsibility for the independent audit of all Government expenditure, including the Irish Aid budget. The Comptroller and Auditor General has reported on the appropriation accounts for Vote 29 for the period 2002 to 2006. The 2007 report of the Comptroller and Auditor General will be published in due course.

The Secretary General of my Department met the Committee of Public Accounts in his capacity as Accounting Officer on 10 April, when the report of the Comptroller and Auditor General on the Vote for international co-operation was discussed. No significant issues were raised in the report.

The evaluation and audit unit conducts a range of audits as part of its overall work programme. Some of the audits are carried out directly by the unit, while others are carried out by professional auditing companies commissioned by Irish Aid. We also obtain audit assurance from work carried by our internal auditors based at missions in programme countries, joint donor funded audits of specific programmes, such as the health sector in Mozambique, where Ireland jointly funds an audit with Canada, Denmark and Switzerland and audit reports obtained from partner organisations, such as those carried out by national audit offices in programme countries, international organisations and NGOs.

Internal audit is a key element of the governance arrangements for the aid programme. In discharging this function, the evaluation and audit unit operates in a confidential manner in order to ensure its ability to operate effectively is not inhibited in any way. It is not, therefore, our practice to publish internal audit reports, but they are available to the Comptroller and Auditor General and the audit committee. This approach facilitates Irish Aid in its efforts to strengthen internal controls and oversight systems in partner organisations, which, in turn, enhances the management and overall effectiveness of the aid programme.

Irish Aid remains fully committed to transparency and, in this regard, publishes many key reports. These include the annual report of the audit committee, value for money reviews, major programme evaluations and other policy documents.

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