Office of the Comptroller and Auditor General

Summary

The Comptroller and Auditor General is a constitutional officer established under Article 33 of Bunreacht na hEireann. The officeholder is appointed by the President on the nomination of Dail Eireann and serves until the mandatory retirement age of 67, with no fixed term length. The C&AG audits all government departments and Exchequer accounts, controls the drawdown of public funds, and reports to the Dail. Removal requires a resolution passed by both houses of the Oireachtas. The office has full access to government records but does not hold statutory subpoena or compel-testimony powers in the investigative sense; its access rights flow directly from constitutional mandate. Reports are laid before the Oireachtas and made public without pre-publication review.