Frances Fitzgerald (Dublin Mid West, Fine Gael) | Oireachtas source

The purpose of this amendment, which is essentially technical in nature, is to reflect more accurately the role undertaken by the Garda Síochána audit committee, the functions of which are dealt with under section 45 of the principal Act. In practice, the committee provides advice to the Garda Commissioner on governance matters in addition to financial matters. The amendment confirms this by making appropriate provision for governance work as well as financial work. This reflects what audit committees do anyway. It is being spelled out by this amendment.