209. Deputy Brendan Griffin asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media when she expects RTE to come under the remit of the comptroller and auditor general; and if she will make a statement on the matter. [42318/24]

On 7 May 2024, the Government accepted in principle the 116 recommendations of the Expert Advisory Committees appointed to carry out reviews of RTÉ in relation to Governance and Culture and Contractor Fees, HR and Other Matters. The re-assignment of the Comptroller and Auditor General as auditor of RTÉ was a key recommendation of the Expert Advisory Committee on Governance and Culture.

On the 25 June 2024, I published an implementation plan setting out how my Department would give effect to the 15 recommendations made by the Expert Advisory Committees which fall to my Department. The plan identified 8 recommendations that require amendments to the Broadcasting Act 2009.

On the 8th of October 2024, following Government approval, I published the General Scheme of the Broadcasting (Amendment) Bill which, inter alia, provides for the implementation of recommendations of the Expert Advisory Committees.

The General Scheme provides that the Comptroller and Auditor General will undertake the following activities in relation to RTÉ:

• carry out an audit of the RTÉ's annual accounts under section 5 of the Comptroller and Auditor General (Amendment) Act 1993;

• carry out, where the Comptroller and Auditor General considers it appropriate, a value-for-money examination under section 9 of the Comptroller and Auditor General (Amendment) Act 1993;

• submit, under section 11 of the Comptroller and Auditor General (Amendment) Act 1993;

• on foot of its annual audit, an audit report;

• on foot of an annual audit or any value-for-money examination, a special report.

An audit, for both the auditor and the audited body, is a rigorous process that requires appropriate preparation. For that reason, Head 16 of the General Scheme provides that the Minister may, by order, designate an 'appointed day'. The General Scheme provides that if the 'appointed day' is designated before 30 June 2025, the first financial year for which the Comptroller and Auditor General shall audit the accounts under section 5 of the Comptroller and Auditor General (Amendment) Act 1993 will be 2025. If the 'appointed day' is after 1 July 2025 the General Scheme provides that the first financial year will be 2026. It is intended that, following enactment, the Minister of the day would have regard to the advice of the Comptroller and Auditor General prior to determining the 'appointed day'