Michael Noonan (Limerick City, Fine Gael)

Targaím:

Go n-ainmníonn Dáil Éireann Séamus Mac Cárthaigh lena cheapadh ag an Uachtarán mar Ard-Reachtaire Cuntas agus Ciste.

I move:

That Dáil Éireann nominates Séamus McCarthy for appointment by the President to be the Comptroller and Auditor General.

As Deputies know, the Comptroller and Auditor General, Mr. John Buckley, retired in February. While this motion is about his replacement, it is appropriate that I begin by expressing my appreciation of the services rendered by Mr. Buckley in his period as Comptroller and Auditor General. Mr. Buckley was in this important position for almost four years and in that time he carried out his functions in a highly professional and effective manner. As Members know, the role of the Comptroller and Auditor General is a constitutional one and is extremely important in terms of public accountability and the performance of the public service. While the essential functions of the office remain as set out in the Constitution, its operation has evolved significantly during the period of Mr. Buckley's tenure in line with developments in the general practice of audit in recent years and with various changes to strengthen accountability in Departments and other State agencies.

The Office of Comptroller and Auditor General was originally provided for under the Exchequer and Audit Departments Act 1866. Article 33 of the Constitution sets down the responsibilities of the Comptroller and Auditor General, in terms of his or her role as comptroller in controlling, on behalf of the State, all disbursements of moneys administered by or under the authority of the Oireachtas, and in terms of his or her role as auditor in auditing the accounts of Departments and State bodies for regularity and accuracy. In accordance with the Constitution, the Comptroller and Auditor General is appointed by the President on the nomination of Dáil Éireann and reports to Dáil Éireann at stated periods as determined by law. The Constitution also provides that the Comptroller and Auditor General shall not be removed from office except for stated misbehaviour or incapacity and then only upon resolutions passed by the Dáil and Seanad calling for such removal. This underlines the independent status of this important office.

The terms and conditions of the Office of Comptroller and Auditor General are determined by law and the role of the Comptroller and Auditor General must be seen in the context of the significant developments in the public sector since Mr. Buckley's appointment in May 2008. The Comptroller and Auditor General (Amendment) Act 1993 enhanced the nature of the audit process by giving the Comptroller and Auditor General a new statutory role in respect of economy, efficiency and effectiveness, that is, value for money. This value for money function was an important new power given to the Comptroller and Auditor General, providing him or her with the discretion to examine and report on the economy and efficiency of Departments and bodies, which are expected to have in place the necessary systems to evaluate the effectiveness of their operations. It is these systems that are subject to examination by the Comptroller and Auditor General. It is worth mentioning, however, that section 11 of the 1993 Act prohibits the Comptroller and Auditor General from questioning or expressing an opinion on the merits of policies or of policy objectives. The Act applies the same prohibition to Accounting Officers in the performance of their statutory duties. Both of these restrictions are reflected in the terms of reference of the Committee of Public Accounts. All of this is in accordance with the long-standing tradition that in policy matters Ministers are answerable to this House. This also reflects the position in many other countries that the national auditor should not become involved in policy, which is the prerogative of the Government with accountability to Parliament.

While there has been significant enhancement of governance arrangements over the past few years, new arrangements have been made to progress the reform agenda. The key driver in the reform process is the Cabinet Committee on Public Service Reform, which provides political direction and accountability for reform. The Cabinet committee, chaired by the Taoiseach and convened by the Minister for Public Expenditure and Reform, meets regularly to consider priority issues and ensure that overall progress is being achieved. In addition, an advisory group of Secretaries General has been established and meets quarterly to provide support and advice on strategic issues to the Cabinet committee. A reform delivery board, primarily comprising assistant secretaries responsible for leading reform in each Department and major office, meets regularly to oversee and monitor the delivery of public service reform at organisational and sectoral level and to provide assurance to the reform and delivery office and Cabinet committee that public service reform is being successfully delivered.

The three key elements of the public expenditure reform measures were set out in the CER which has informed our approach to reforms to the Estimates, budgeting and value for money. The three main elements, all of which are important in the context of this appointment are multi-annual expenditure framework, new value for money code and performance-based budgeting.

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