The Comptroller and Auditor General, Mr John Purcell, was appointed on November 1st, 1994, after six years as director of the office of the C&AG. Mr Purcell has spent practically all of his professional career in the office of the C&AG. He has played a leading role in modernising Irish public audit and accountability structures and was one of the pioneers in the use of computer-assisted audit techniques in the 1980s.
The Comptroller and Auditor General has two main functions - "comptrolling" and "auditing". The comptroller function concerns the issue of money from the Exchequer. He must be satisfied that the funds required are for services authorised by Dail Eireann, and he must then notify the Central Bank that it is in order to pay out the funds.
The audit function involves both financial and value-for-money audits. The purpose is to carry out an independent examination of whether public funds have been used in accordance with the law, managed to good effect and properly accounted for.
The aim is to improve financial control and management in Government departments and other public bodies and to raise awareness of the need for economy, efficiency and effectiveness in the management of State resources. The C&AG office audits 318 accounts across a wide range of State activities, from Government departments to non-commercial State-sponsored bodies, third-level educational institutions, health boards, public hospitals, and the Central Bank.
In his annual report, the C&AG draws attention to weaknesses in management and controls in these areas. Issues raised in the report are examined by the Dail Committee of Public Accounts.
Mr Purcell is a member of the Public Offices Commission, which is responsible for policing ethics in government and the public service, and for monitoring compliance with the Electoral Act in the funding and spending of political parties. He is also a member of the Referendum Commission.
The office was originally set up under the Exchequer and Audit Departments Act 1866, and responsibilities were added under the Comptroller and Auditor General (Amendment) Act, 1993. It is located in Dublin Castle and has a staff of 131.