By Dáil Account - the first book published in Ireland on the history and role of the Public Accounts Committee (PAC) and the great office of Comptroller and Auditor General - is about how the government accounts for the money it takes from the Irish public. It traces parliamentary financial accountability from its origins, through the Exchequer and Audit Departments Act, 1866, right up to the Comptroller and Auditor General (Amendment) Act, 1993, which introduced VFM (value for money) auditing.
Drawing on the author's direct experience, it makes innovative recommendations as to how Ireland can move to the cutting edge of parliamentary accountability. It examines some important audit case studies and parliamentary hearings, and explains financial terms and procedures.
By Dáil Account is written in an informal, accessible style and will be of interest to academics, students of politics and finance, political commentators, politicians, journalists and the general public.
CONTENTS
Acknowledgements
Introduction
PART 1
1. The Background
2. The Informal Development of the Role of Comptroller and Auditor General and the Committee of Public Accounts in Ireland
3. Evolution of the PAC: some Key Events and Issues
4. Public Accountability: real or Illusory?
5. Prompting Change
PART II
6. Introduction to Part II
7. Value-for-Money Auditing: The Need for Change
8. How Did the New Powers Work? Value-for-Money Audits Evaluated
9. Greater Accountability Considered
10. The Cutting Edge of Accountability
Chairpersons of Committees of Public Accounts
Holders of Post of Comptroller and Auditor General
Bibliography
Index
