Shane McEntee (Meath East, Fine Gael)
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Question 13: To ask the Minister for Foreign Affairs if all independent audit reports carried out on the distribution of Irish aid from 2002 to 2007 inclusive are available; and if he will make a statement on the matter. [16637/08]

John O'Mahony (Mayo, Fine Gael)
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Question 99: To ask the Minister for Foreign Affairs the details of the eight audit reports covering Irish Aid spending produced as a result of the audit visits carried out by the evaluation and audit unit in 2006 and 2007; and if he will make a statement on the matter. [17001/08]

Michael Kitt (Galway East, Fianna Fail)
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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.

Billy Timmins (Wicklow, Fine Gael)
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Fine Gael strongly supports the Irish Aid programme. However, it is incumbent upon us to ensure that we obtain value for money. As I pointed out at yesterday's meeting of the Sub-Committee on Overseas Development, at which Mr. Niall Mellon delivered a presentation, I have concerns in this regard not because of what I know, but because of what I do not know. Not only public representatives but also the public should be able to access information on the precise amount allocated to a particular country and how it was spent.

The Minister observed that the Comptroller and Auditor General has access to the audit reports but cannot release them for reasons of confidentiality or sensitivity. However, in the case of public moneys, the public is entitled to know how they are spent. It is an issue my party has raised before. I understand a freedom of information request submitted by a national newspaper in respect of these reports was rejected. I will continue to highlight this issue until we obtain access to the reports. I want to be able to say to my party colleagues and those I represent that I am satisfied the money is reaching those for whom it is intended. If that means presenting the reports, warts and all, so be it. It would be a failure on my behalf and on behalf of my party if we did not pursue this issue. This is not to take from our strong support for the allocation of moneys to Irish Aid.

Michael D Higgins (Galway West, Labour)
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It would help to resolve this issue if we could move beyond the parameters of strictly financial audit. I accept there may be circumstances where there is another client apart from the State. In such cases, it is appropriate that there be restrictions. What might be required is an implementation group that includes the financial audit. In place of relying on the annual report of the audit committee and similar reports, it would be better to have an implementation group that would look at how allocations work. The terms of reference of this group should go beyond the financial to the evaluation of such questions as whether a programme achieved its social goals, was inclusive, helped governance and was diffuse in the way it worked. Such a body could be brought into existence easily. Will the Minister of State consider setting up such a mechanism?

The advice provided to the Minister by the development aid advisory committee is not published. I would welcome a decision of the committee to publish that advice. Let us have the information so that we can all support the Irish Aid programme.

At yesterday's meeting of the Sub-Committee on Overseas Development, there was strong support for the idea of Irish Aid funding internships. This would mean that development aid workers, rather than having to seek out practical experience after qualification, would be able to avail of that experience, under the guidance of Irish Aid staff, as part of their regular training. In that way, one could combine macro and micro awareness.

Michael Kitt (Galway East, Fianna Fail)
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We are in line with international norms where the practice is that internal audits are not published but are made available to the supreme audit institution in the state in question. In principle, we could publish these internal audits if our capacity to get our work done were not undermined as a result. However, if the trust we have built with individuals and organisations were undermined through the publication of confidential details, our levels of access could be diminished. Deputies are aware that we do not provide aid to such countries as Zimbabwe and Sudan.

At a recent meeting of the Committee of Public Accounts, the Comptroller and Auditor General acknowledged the justification for not publishing the audit reports. He made the point that for such reports to be effective, they must not pull punches and must state the position as it is. This may mean that individuals referred to in the report are identifiable, which could cause problems if the reports enter the public domain. The Comptroller and Auditor General observed that an awareness that a report is to be published might result in less frank reports, which is not in the long-term interest. He remarked that the internal audit reports are available to his office and to the independent audit committee that operates in the Department of Foreign Affairs. The Comptroller and Auditor General further advised that if a matter requiring public accountability came to his attention, he would not be averse to reporting it to the committee.

Michael D Higgins (Galway West, Labour)
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Will the Minister of State consider my proposal on Irish Aid funding internships?

Michael Kitt (Galway East, Fianna Fail)
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I will investigate that and report to the Deputy.