James Geoghegan (Dublin Bay South, Fine Gael)
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249. To ask the Taoiseach and Minister for Defence the number of members of boards in each body under the aegis of his Department who have a professional accounting qualification, for each of the years 2020 to 2025, in tabular form; and if he will make a statement on the matter. [12149/25]

Simon Harris (Wicklow, Fine Gael)
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Following publication of the report of the Independent Review Group (IRG) an External Oversight Body of the Defence Forces (EOB), was established, initially on a non-statutory basis. The Body’s Terms of Reference were published in July 2023. In line with the Terms of Reference, the Body reported on the performance and progress of the Defence Forces on the matters within the Body’s remit.

The Defence (Amendment) Act 2024, provided for the establishment of a statutory Body to be known as Comhlacht Formhaoirsithe Seachtrach Óglaigh na hÉireann (the External Oversight Body). In accordance with the provisions of the Act, the Minister for Defence signed the commencement and establishment day orders bringing the statutory Body into operation on 1st December 2024. The Defence (Amendment) Act 2024, sets out the functions of the Body.

The other State body with a board under the aegis of my Department is the Army Pensions Board. The Board is an independent statutory body established under the Army Pensions Act 1927. The Act specifies that the Board shall consist of a chairman and two ordinary members. The two ordinary members must be qualified medical practitioners, one of whom must be an officer of the Army Medical Corps. The Army Medical Corps ordinary member is appointed by the Minister for Defence on the recommendation of the Chief of Staff of the Defence Forces.

I can confirm that a member of the External Oversight Body holds a professional accounting qualification and that both the External Oversight Body and the Army Pensions Board comprise of members who are highly qualified and have experience of very senior positions in the public and private sector.

James Geoghegan (Dublin Bay South, Fine Gael)
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250. To ask the Taoiseach and Minister for Defence to identify, by body name and associated skills gap, any skills gaps identified by the chairperson of that board in correspondence to his Department or a Minister in respect of the composition of the board of the body referred, for each year between 2020 and 2025, in tabular form; to identify any body where the chairperson of that board never identified skills gaps to his Department or a Minister, by year and body; and if he will make a statement on the matter. [12167/25]

Simon Harris (Wicklow, Fine Gael)
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Following a recommendation in the Report of the Independent Review Group (“the IRG”), published in March 2023, the External Oversight Body was established, on a non-statutory basis initially, to oversee the implementation of relevant recommendations of the IRG Report. The recommendations sought to increase transparency and accountability, and to bring about necessary changes to the workplace culture and behaviour in the Defence Forces.

The Defence (Amendment) Act 2024 (“the Act”) provides for the establishment of a statutory Body to be known as Comhlacht Formhaoirsithe Seachtrach Óglaigh na hÉireann (the External Oversight Body) and to provide for its functions. The Act was signed into law by the President on 17 July 2024.

The legislation allows for another further member of the Board and this is being actively progressed, particularly one with military transformation experience in another jurisdiction.

The other State body with a board under the aegis of my Department is the Army Pensions Board. The Board is an independent statutory body established under the Army Pensions Act 1927. The Act specifies that the Board shall consist of a chairman and two ordinary members. The two ordinary members must be qualified medical practitioners, one of whom must be an officer of the Army Medical Corps. The Army Medical Corps ordinary member is appointed by the Minister for Defence on the recommendation of the Chief of Staff of the Defence Forces.

I can confirm that no skill gaps were identified for either of the above bodies in the timeframe 2020 to 2025.

James Geoghegan (Dublin Bay South, Fine Gael)
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251. To ask the Taoiseach and Minister for Defence to confirm that for each year between 2020 and 2025 in respect of the boards of bodies under the aegis of his Department, at least one member of the audit and risk committee of that board has recent, relevant financial experience for each of those years; where that is not the case, to identify that body, by reference to the year or years where no so such member existed; and if he will make a statement on the matter. [12185/25]

Simon Harris (Wicklow, Fine Gael)
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Following publication of the report of the Independent Review Group (IRG) an External Oversight Body of the Defence Forces (EOB), was established, initially on a non-statutory basis. The Body’s Terms of Reference were published in July 2023. In line with the Terms of Reference, the Body reported on the performance and progress of the Defence Forces on the matters within the Body’s remit.

The Defence (Amendment) Act 2024, provided for the establishment of a statutory Body to be known as Comhlacht Formhaoirsithe Seachtrach Óglaigh na hÉireann (the External Oversight Body). In accordance with the provisions of the Act, the Minister for Defence signed the commencement and establishment day orders bringing the statutory Body into operation on 1st December 2024. The Defence (Amendment) Act 2024, sets out the functions of the Body.

The other State body with a board under the aegis of my Department is the Army Pensions Board. The Board is an independent statutory body established under the Army Pensions Act 1927. The Act specifies that the Board shall consist of a chairman and two ordinary members. The two ordinary members must be qualified medical practitioners, one of whom must be an officer of the Army Medical Corps. The Army Medical Corps ordinary member is appointed by the Minister for Defence on the recommendation of the Chief of Staff of the Defence Forces.

Both bodies are subject to the Internal Audit function and Risk Committee of the Department of Defence as their expenditure forms part of the Department of Defence Votes. Members of the Internal Audit function have undergone the relevant training in order to carry out the functions of the Unit and conforms to the Audit Standards of the Department of Public Expenditure and Reform and the Standards and Ethics of the Institute of Internal Auditors.

James Geoghegan (Dublin Bay South, Fine Gael)
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252. To ask the Taoiseach and Minister for Defence to confirm that for each year between 2020 and 2025 in respect of the boards of bodies under the aegis of his Department, that the board has a terms of reference; where that is not the case, to identify that body, by reference to year or years where no terms of reference existed; and if he will make a statement on the matter. [12203/25]

Simon Harris (Wicklow, Fine Gael)
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Following publication of the report of the Independent Review Group (IRG) an External Oversight Body of the Defence Forces (EOB), was established, initially on a non-statutory basis. The Body’s Terms of Reference were published in July 2023. In line with the Terms of Reference, the Body reported on the performance and progress of the Defence Forces on the matters within the Body’s remit.

The Defence (Amendment) Act 2024, provided for the establishment of a statutory Body to be known as Comhlacht Formhaoirsithe Seachtrach Óglaigh na hÉireann (the External Oversight Body). In accordance with the provisions of the Act, the Minister for Defence signed the commencement and establishment day orders bringing the statutory Body into operation on 1st December 2024. The Defence (Amendment) Act 2024, sets out the functions of the Body.

The only other State body with a board under the aegis of my Department is the Army Pensions Board, an independent statutory body that adjudicates and reports on applications under the Army Pensions Acts for disability pensions by ex members of the Permanent Defence Force (PDF). The Act specifies that the Board shall consist of a chairman and two ordinary members. The two ordinary members must be qualified medical practitioners, one of whom must be an officer of the Army Medical Corps. The Army Medical Corps ordinary member is appointed by the Minister for Defence on the recommendation of the Chief of Staff of the Defence Forces. The functions of the Army Pensions Board are set out in S.I. No. 185/1933 - Army Pensions Board (Functions and Procedure) Rules, 1933.