Pearse Doherty (Donegal, Sinn Fein)
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243. To ask the Minister for Finance the details of all auditing work done by the Comptroller and Auditor General for public bodies for which the Comptroller and Auditor General is remunerated; and if he will make a statement on the matter. [13174/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The function/office of C&AG is established under Article 33 of Bunreacht na hÉireann. The holder of the office is required (inter alia) to audit the accounts of all bodies or funds operated by or under the authority of Dáil Éireann. The list of such bodies or funds changes from time to time, in line with legislation on the formation or cessation of public bodies.

The C&AG is currently responsible for the audit of the following financial statements and accounts (with periods of account ending during 2024):

• 45 appropriation accounts of vote-funded departments and offices
• Finance accounts and 8 other Central Fund related accounts
• 18 other fund accounts, including statutory funds held separately from the Central Fund (e.g. Social Insurance Fund; National Training Fund; Local Government Fund)
• Financial statements of HSE and 28 other health agencies
• Financial statements of 17 third level education bodies
• Financial statements of 16 education and training boards
• Financial statements of 7 North/South bodies (audited jointly/in cooperation with the C&AG for Northern Ireland)
• Financial statements of 149 other non-commercial state bodies.