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COMMITTEE OF PUBLIC ACCOUNTS

Business of Committee

Summary

The committee agreed the minutes, noted two audited sets of accounts with one procurement irregularity highlighted in the Dublin Dental University Hospital statements, and published several items of correspondence. It also confirmed its March work programme and agreed to invite the Competition and Consumer Protection Commission, the National Oil Reserve Agency and others to examine oil price inflation and consumer protection.

John Brady An Cathaoirleach Sinn Féin

You are all very welcome to today's meeting of the Committee of Public Accounts. We have received apologies from Deputy Joanna Byrne.

Before we proceed, I have a few housekeeping matters to go through. Members are reminded of the provisions within Standing Order 226 that the committee shall refrain from inquiring into the merits of a policy or policies of the Government or a Minister of the Government or the merits of the objectives of such policies. Members are also reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against a person outside of the Houses or an official either by name or in such a way as to make him or her identifiable. I remind members of the constitutional requirement that in order to participate in public meetings, they must be physically present within the confines of the Leinster House complex. Members of the committee attending remotely must do so from within the precincts of Leinster House.

The agenda for today is to discuss the minutes, accounts and statements, correspondence and upcoming meetings. We will then suspend and begin our engagement with officials from the Department of Social Protection at 10.30 a.m. The minutes of the meeting of 26 February were agreed by the committee and will be published on the committee's website.

Two sets of accounts and financial statements were laid between 23 and 27 February 2026 and are due to be considered today. We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness to the committee. I will ask the C and AG to address these before I open the floor to members.

Comment on this
Mr. Seamus McCarthy

Gabhaim buíochas leis an gCathaoirleach. First we have the financial statements of the Dublin Dental University Hospital, one of the section 38 hospitals I audit. The financial statements relate to 2024. They received a clear audit opinion. However, I drew attention to a material level of non-compliant procurement, which is disclosed in the statement on internal control.

Second, we have the financial statements of the office of the director of authorised intervention, Tuam, for 2024. They received a clear audit opinion. From memory, 2024 was the first full year of operation of the office.

Comment on this
John Brady An Cathaoirleach Sinn Féin

Okay. Do members wish to make a comment on either of those? No. Is it agreed to note the listing of accounts and financial statements? Agreed.

Moving on to correspondence, there are a number of B items of correspondence to consider today. No. R-2026-0089 is correspondence received from the Commissioner of An Garda Síochána in response to the committee's request for further information regarding the status of the Kildare and Wicklow Education and Training Board, dated 18 February 2026. Do members wish to make any comment on that? No. Is it agreed to note and publish the item? Agreed.

No. R-2026-0112 is correspondence received from the chairperson of the Office of the Revenue Commissioners, providing a response to the committee's request for a clarification on how exemptions from discretionary trust tax are applied, dated 25 February 2026. Is it agreed to note and publish the item? Agreed.

No. R-2026-0114 is correspondence received from the chairperson of the Corporate Enforcement Authority, dated 25 February 2026, in response to the committee's request for further information following the meeting of 29 January 2026. Is it agreed to note and publish the item? Agreed.

In regard to the work programme, on 19 March, the committee is due to engage with the Office of Public Works, along with officials from the Department of Housing, Local Government and Heritage and representatives from Met Éireann, to discuss the C and AG's Report on the Accounts of the Public Services 2023 - chapter 4, adapting flood risk management to climate impacts.

Are there any other issues members wish to raise at this point?

Comment on this

Can I suggest, in regard to the current climate with oil price inflation and so on, that we consider inviting the Competition and Consumer Protection Commission to come before us, along with the National Oil Reserve Agency and any other body we consider relevant? It is important that we discuss their role in relation to the prices being charged for oil, their powers and the execution of the role they have in ultimately trying to protect the consumer. It is relevant for us, as a public accounts committee, to start probing that at this point. I ask that we issue invitations to those bodies at the earliest possible time in our work programme.

Comment on this
John Brady An Cathaoirleach Sinn Féin

Do any other members wish to make comment? No. We discussed this extensively in our private session and I think it was unanimously agreed that we will return to our work programme on 19 March and look at our hearings for the month of May. There is agreement that we will invite those bodies in on foot of the current climate and the crisis facing consumers right across the State. There are very serious allegations of gouging, where we have seen home heating oil prices jump up by 50% in many areas. It is certainly timely and looking at our own reserves of oil, it is appropriate that we have that hearing and invite those witnesses in.

Do any other members wish to come in? Are there any other items? No. That concludes session 2. We will now suspend the meeting.

Comment on this