Darren O'Rourke (Meath East, Sinn Fein) | Oireachtas source

It sounds like the Minister has not read the Comptroller and Auditor General's report because it specifically said it was not properly accounted for. It states that the payments were not recorded in specific carbon tax funding subheads and it was not possible to confirm independently if they were spent correctly. This is really important because, regardless of your position on carbon tax, and I accept the Covid-19 argument, the Minister has made a lot of the fact that carbon tax is being collected to spend on climate action projects and it is clear from the Comptroller and Auditor General's report that it has not all been spent and, equally important, and it should be a concern for the Minister, it is not being accounted for appropriately by using carbon tax specific subheads. Surely that needs to happen in every Department.

See this speech in context