Michael McDowell (Dublin South East, Progressive Democrats)

In a sense the Senator is right as there is no obligation to publish the committee's reports. However, they will be available to the Comptroller and Auditor General, if he or she believes they contain matters that should be brought to the attention of the Committee of Public Accounts. If every audit committee report into suspected malpractice was prepared on the basis that it had to be made public, it would seriously damage the effectiveness of the committee's work. The Comptroller and Auditor General can call for any reports and to check for any matter to which the public should be alerted.