Freedom of Information Guide

Guide to functions and records of the Office of the Comptroller and Auditor General and associated rules and procedures

Issued in accordance with sections 15 and 16 of the Freedom of Information Acts 1997 and 2003

Second edition

CONTENTS

Page

  1. Background 3

1.1Preamble

1.2Restrictions of the Act

1.3Information routinely available

  1. Mission Statement 5
  1. Descriptions and Functions of the Organisation 6

3.1Primary role of the C&AG

3.2The work of the C&AG and his Office

3.3Audit remit of the C&AG

3.4Reporting the results of audit activity

  1. Organisation Structure 9
  1. Rules and Practices – section 16 10

5.1Central Services

5.2Financial Audit

5.3Reporting

  1. Delivery of Service 11

6.1Outputs

6.2What Information is available

6.3Where the information is available currently

  1. How to get Information 12

7.1What information can I apply for?

How do I apply?

To whom do I apply?

7.2Right of Review and Appeal

7.3What results in an internal review?

How and to who do I apply for internal review?

7.4Review by the Information Commissioner

8.Fees 15

8.1Application fees

8.2Search, Retrieval and copying fees

8.3Deposits

8.4 Reductions and Waivers

9.Glossary of Terms 16

BACKGROUND

1. Preamble

1.1 This manual is compiled in accordance with the Freedom of Information Act 1997, as amended by the Freedom of Information Act 2003. All references in this manual to the Freedom of Information Act or Acts refer to the 1997 Act as amended by the 2003 Act.

The Freedom of Information (FOI) Acts, effective from 21st April 1998, establish three new statutory rights:

  • a legal right for each person to access information held by public bodies;
  • a legal right for each person to have official information relating to him/herself amended where it is incomplete, incorrect or misleading;
  • a legal right to obtain reasons for decisions affecting oneself.

The Act asserts the right of members of the public to obtain access to official information to the greatest extent possible consistent with the public interest and the right to privacy of individuals.

This guide has been prepared and published in accordance with the requirements of Sections 15 and 16 of the FOI Acts.

In accordance with Section 15 of the Act, the purpose of this guide is to facilitate access to official information held by this Office by outlining

  • the structure and functions of the Office
  • details of the services we provide and how they may be availed of
  • information on the classes of records we hold and
  • information on how to make a request to us under the Freedom of Information Act.

Section 16 of the FOI Act requires us to publish details of:

  • the rules, procedures, practices, guidelines and interpretations ------, and an index of any precedents kept ------, for the purposes of decisions under any enactment or scheme administered by the Office ‘with respect to rights, privileges, benefits, obligations, penalties or other sanctions to which members of the public are or may be entitled or subject under the enactment or scheme’ together with
  • ‘appropriate information in relation to the manner or intended manner of administration of any such enactment or scheme.’

Restrictions of the Act

1.2 Section 46 (1)(c) of the Act provides that it shall not apply to a record relating to an audit, inspection or examination carried out by the Comptroller and Auditor General (C&AG) under the Comptroller and Auditor General Acts 1923 and 1993, the Exchequer and Audit Department Acts 1866 and 1921, or any other enactment other than

  • such a record that was created before the commencement of the audit, inspection or examination, or
  • a record relating to the general administration of the Office of the Comptroller and Auditor General.

Information Routinely Available

1.3 The Office of the Comptroller and Auditor General currently makes information available to the public in relation to its functions and activities. Such information will continue to be available without the need to use the FOI Act. This guide highlights, in relation to the Office’s activities, where information of this nature is available.

The FOI Act is designed to allow public access to information held by public bodies, which is NOT routinely available through other sources. Access to information under the Act is subject to certain exemptions and involves specific procedures and time limits. This guide provides details on the structure of the Office so as to help you access information under the FOI Act.

2. MISSION STATEMENT

2.1 The Office’s mission is to independently examine and report to Dáil Éireann on whether public funds and resources are used in accordance with the law, managed to good effect and properly accounted for.

In undertaking this mission the Office aims

  • to help improve financial control in Government Departments and other public bodies which we audit
  • to contribute to an awareness of the need for economy, efficiency and effectiveness in the spending of public moneys, in the assessment and collection of revenue and in the management of State resources.

We have set the following objectives in seeking to achieve our mission

  • to perform public audit to the highest professional standards
  • to address the major issues impacting on financial management, control and value-for-money in the audited bodies
  • to provide Dáil Éireann in a timely manner with good quality, fair and balanced reports on the results of the Office's work.

3. DESCRIPTION AND FUNCTIONS

Primary role of the C&AG

3.1 The Comptroller and Auditor General (C&AG) derives his primary authority from the Constitution which stipulates that he shall control, on behalf of the State, all disbursements and audit all accounts of moneys administered by or under the authority of the Oireachtas.

The constitutional powers and role of the C&AG have been further defined and elaborated by legislation. The most recent legislation is the Comptroller and Auditor General (Amendment) Act 1993, which largely consolidates previous legislation.

The work of the C&AG and his Office

3.2 TheC&AG plays a central role in the public accountability process by providing assurance to Dáil Éireann on the manner in which public funds have been administered and providing it with reports on matters arising out of audits and other statutory examinations. These reports are considered by the Committee of Public Accounts of Dáil Éireann (PAC).

The core work of the Office is the conduct of financial audits, which culminates in an annual opinion on all accounts of State and State-sponsored bodies falling within the audit remit of the C&AG. This work entails examining the accounts and underlying records and transactions of those entities in order to ensure that

  • the accounts properly reflect the transactions
  • the transactions recorded in the accounts are regular – have been applied for the purposes intended and in accordance with rules governing them.

For each account an examination is also made of the internal financial control arrangements.

The Office also carries out a range of other work designed to test on a discretionary basis whether

  • value for money has been achieved by State Bodies
  • good financial management principles have been applied in the administration of public funds
  • funds paid to bodies who receive more than 50% of their funding from the State have been applied for the purpose intended
  • public business has been conducted properly.

As Comptroller of the Exchequer the C&AG authorises the release of funds from the Exchequer on requisition by either the Minister for Finance or the National Treasury Management Agency. Funds requisitioned must be for purposes permitted by law and can only be drawn down to the extent authorised by Dáil Éireann.

Audit remit of the C&AG

3.3 There are over 350 public financial accounts within the audit remit of the C&AG, comprising:

  • Appropriation Accounts of Government Departments and Offices
  • Finance Accounts
  • Accounts of Revenue Collection
  • Accounts of Departmental Commercial Activities
  • Funds administered by Departments
  • Departmental Stock and Store accounts
  • Non-commercial State Sponsored Bodies
  • Third Level Educational Institutions
  • Health Service Executive, public hospitals and health agencies
  • Vocational Educational Committees and some regional local bodies
  • Transactions in the State in each financial year of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund ( FEOGA )
  • Certain Funds and Subsidiary Companies of Bodies audited by the C&AG
  • Central Bank and the National Treasury Management Agency
  • North South Implementation Bodies established under the British-Irish Agreement Act 1999.

The audit of elected local authorities is carried out by the Local Government Audit Service. With the exception of Horse Racing Ireland and Bord na gCon, commercial State Bodies are audited by private sector firms

The C&AG may inspect the books, accounts and other records of bodies which receive 50% or more of their annual income from the State so as to ensure that, inter alia such moneys have been spent for the purposes intended and that any conditions attaching to the granting of these moneys are adhered to.

Reporting the results of audit activity

3.4 The results of audit activity are reported to Dáil Éireann in two main ways:

  • through audit certificates or reports which give an audit opinion on the accuracy of the financial statements / accounts
  • through reports on deficiencies in the financial management of individual entities and other matters likely to be of concern to Dáil Éireann.

These reports are public documents and are available to the public once they are presented to Dáil Éireann, where they are considered, in public session, by the Committee of Public Accounts of Dáil Éireann.

4. ORGANISATION STRUCTURE

4.1 The Office of the Comptroller and Auditor General provides the staff and support required by the C&AG in the discharge of his constitutional and statutory duties.

The Office is organised in three directorates under the general management of three Directors of Audit one who also acts as the Secretary and Accounting Officer for the Office. The Office staff compliment comprises; 3 Directors of Audit, 12 Deputy Directors of Audit, 38 Senior Auditors and Evaluator, 89 other audit staff and 11 clerical/support staff.

The Office's main headquarters and address for correspondence is at Dublin Castle. The Office also uses premises at 4/5 Harcourt Road Dublin 2. The Office's senior management and Corporate Services Division are split between both sites. Health, Education and Semi-state Divisions are located in Harcourt Road whereas Reporting work is mainly conducted from Dublin Castle. The remaining staffs are based in offices on the premises of the major Government Departments and Offices subject to audit.

An organisation chart for the Office of the Comptroller and Auditor General which outlines the areas of responsibilities of the Directors of Audit and Deputy Directors of Audit is available on our website .

5. RULES AND PRACTICES – SECTION 16

Central Services

5.1 Central Services covers accounts, accommodation, IT and Personnel sections that have responsibility for the procurement of goods and services, and the processing of payments to individuals and companies.

Rules and Procedures

The rules and procedures under which Central Services operates are in accordance with

  • Public Financial Procedures - available from the Government Publications Sales Office, Molesworth Street, Dublin 2 or through any bookseller and at
  • personnel and pay circulars, travel and subsistence circulars and procurement guidelines issued from time to time by the Department of Finance.
Financial Audit

5.2 The Office conducts the financial audit of over 350 government departments and State bodies as described in previous sections.

Rules and procedures

The Office undertakes financial audit in accordance with International Standards on Auditing (ISA UK and Ireland) and Practice Note 10(I) issued by the Auditing Practices Board.

Reporting

5.3 The Office produces discretionary reports as described in previous sections.

Rules and procedures

Reports are produced by the Office in accordance with the provisions of the Comptroller and Audit General (Amendment) Act 1993.

6. DELIVERY OF SERVICE

Outputs

6.1 In any year the Office will produce, in addition to the C & AG's Annual Report on the Appropriation Accounts, additional reports including specific audit opinions on accounts of State Bodies and special reports covering Value for Money topics and on general matters arising from the audit of State Bodies.

What information is available?

6.2 The following information is available from the Office

  • C & AG's Annual Report on the Appropriation Accounts
  • Special Reports including reports on general matters arising from his financial audit and value for money examinations (VFM)
  • Statement of Strategy
  • Corporate Report.

Audit opinions on the accounts of State Bodies audited by the C&AG are appended to those publications and are laid before Dáil Éireann by the relevant Minister of the Government. The audited financial statements can usually be obtained form the body itself or its website.

Where the information is available currently?

6.3 All of the published reports of the Comptroller and Auditor General are laid before Dáil Éireann and are available

  • in electronic format from the Office’s website
  • in paper format from the Government Publications Sales Office.

A small stock of reports is kept at our head office in Dublin Castle.

The Office maintains personnel records for all its staff and general administration files at Headquarters in Dublin Castle.

7. HOW TO GET INFORMATION

Applying for information under the FOI Act

7.1 Under the FOI Act, anyone is entitled to apply for access to information not otherwise publicly available. Each person has a right, subject to the restrictions of Section 46 of the Act, to:

  • access to records held by the Office
  • correction of personal information relating to oneself held by the Office where it is inaccurate, incomplete or misleading
  • access to reasons for decisions made by the Office directly affecting oneself

The following records come within the scope of the Act:

  • all records relating to personal information held by the Office irrespective of when created
  • other records created from commencement date i.e. 21 April, 1998
  • any other records necessary to the understanding of a current record

The Office is obliged to respond to the request within 4 weeks.

Applications for information under the FOI Act should be addressed to:

Ms Elizabeth Reidy

Office of the Comptroller and Auditor General

Dublin Castle

Dublin 2.

Phone 01 603 1000

Fax 01 603 1010

E-Mail

Applications should be in writing and should indicate that the information is sought under the Freedom of Information Act. If information is desired in a particular form i.e. photocopy, computer disk, etc. this should also be mentioned in your application. Please give as much detail as possible to enable the staff of the Office to identify the record. If you have difficulty in identifying the precise records, which you require, the staff of the Office will be happy to assist you in preparing your request.

Right of Review and Appeal

7.2 The Act sets out a series of exemptions to protect sensitive information where its disclosure may damage key interests of the State or of third parties. Where the Office invokes these provisions to withhold information, the decision may be appealed. Decisions in relation to deferral of access, charges, forms of access, etc. may also be the subject of appeal. Details of the appeals mechanisms are set out below

Internal Review

7.3 You may seek internal review of the initial decision, which will be carried out by an official at a higher-level if:

(a) you are dissatisfied with the initial response received i.e. refusal of information, form of access, charges, etc., or

(b) you have not received a reply within 4 weeks of your initial application. This is deemed to be a refusal of your request and allows you to proceed to internal review.

Requests for internal review should be submitted in writing to:

Mr Andy Harkness

Office of the Comptroller and Auditor General

Dublin Castle

Dublin. 2.

Phone 01 603 1000

Fax 01 603 1010

E-Mail andy_harkness@audgen.irlgov.ie

Such a request for internal review must be submitted within 4 weeks of the initial decision. The Office must complete the review within 3 weeks. Internal review must normally be completed before an appeal may be made to the Information Commissioner.

Review by the Information Commissioner

7.4 Following completion of internal review, you may seek independent review of the decision from the Information Commissioner. Also if you have not received a reply to your application for internal review within 3 weeks, this is deemed to be a refusal and you may appeal the matter to the Commissioner.

Appeals in writing may be made directly to the Information Commissioner at the following address:

Officer of the Information Commissioner

18 Lower Leeson Street

Dublin 2

Phone 01- 639 5600

Locall1890 223 030

Fax 01 66 10 570

e-mail

For information or problems with these pages please contact:

8. FEES

Fees may be charged as follows:

Application Fees

8.1If your request is for a record containing non-personal information, an application fee of €15 (€10 if you are a medical card holder) must accompany your request.

There is no application fee if your request is for personal information.

Search and Retrieval and Copying Fees

8.2Fees may apply in respect of the time spent searching and retrieving records that are released to you on foot of you request and in respect of the copying of any records released. Such fees are unlikely to arise if your request is for personal information unless in circumstances where there is a large number of records involved. The rates of these search and retrieval fees (non-personal) are based on a standard hourly rate, to be prescribed by the Minister of Finance. No charges may apply in respect of the time spent by the Office in considering requests.

Deposits

8.3A deposit may be payable where the total fee is likely to exceed €50.79. In these circumstances, the public body must, if requested, assist the member of the public to amend the request so as to reduce or eliminate the amount of the deposit.

Reductions and Waivers

8.4Charges may be waived in the following circumstances

  • where the cost of collecting and accounting for the fee would exceed the amount of the fee
  • where the information would be of particular assistance to the understanding of an issue of national importance; or,
  • in the case of personal information, where such charges would not be reasonable having regard to the means of the requester.

9. GLOSSARY OF TERMS

Annual Report

The Annual Report of the Comptroller and Auditor General and Appropriation Accounts is presented to Dáil Éireann under Section 3 of the Comptroller and Auditor (Amendment) Act 1993. It comprises the C&AG’s report to Dáil Éireann on the Appropriation Accounts, the stock and store accounts of Departments and the accounts of the receipt and revenue of the State as well as the audited Appropriation Accounts.