Mr Kieran Donnelly is the Comptroller and Auditor General for Northern Ireland (C&AG) and head of the Northern Ireland Audit Office (NIAO). The NIAO supports the C&AG in fulfilling his responsibilities. He is responsible for authorising the issue of money from central government funds to Northern Ireland Departments and financial and value for money audit of central government bodies in Northern Ireland, including:
- Northern Ireland Departments
- Executive Agencies
- Executive Non-Departmental Public Bodies (NDPBs)
- Health and Social Care Bodies.
The audit of local government bodies including district councils is undertaken by NIAO staff designated by the Department for Communities as the Local Government Auditor. The Local Government Auditor is responsible for the audit of Northern Ireland District Councils and report the results of her work to the Department for Communities.