Raising Concerns

How will concerns be evaluated?

The C&AG and LGA are not required to undertake investigations on behalf of individuals. If you raise concerns, the C&AG and LGA will evaluate the information as audit evidence, in the context of their respective positions as the external auditors for central and local government.  This evaluation will take account of a range of factors including:

  • professional judgement;
  • audit experience;
  • whether there is a “public interest” element to the issue; and
  • whether the concerns indicate serious impropriety, irregularity or value for money issues.

Based on this evaluation, a range of options for further action will be considered, for example additional audit testing, or a decision may be made not to take any further action.    

Public Sector Employees

If you are a public sector employee, the following legislation applies:

Public Interest Disclosure (NI) Order 1998

The Public Interest Disclosure (NI) Order 1998 provides recourse to an employment tribunal if you suffer detriment, such as dismissal or other sanction, as a result of raising concerns which you believe, in good faith, to be true. Your case at tribunal is strengthened if you raise your concerns with your employer in the first instance. Your employer’s policy for raising concerns should tell you how you can do this safely.  The Public Interest Disclosure Order will also apply if you raise your concerns externally to the relevant “prescribed person”.

The following links will take you to the legislation:

Public Interest Disclosure (NI) Order 1998

Public Interest Disclosure (Prescribed Persons) (Amendment) Order (Northern Ireland) 2014

Do Get Advice

If your employer does not have a policy for raising concerns and you are unsure how to raise your concern internally or externally, do get advice. You can contact NIAO by telephone, email or letter (see below) or contact Protect, a charity specialising in providing advice for employees wishing to raise concerns, on 020 3117 2520.

Contact Details

To make a disclosure to the C&AG, write to:

The Comptroller and Auditor General
Northern Ireland Audit Office
1 Bradford Court, Upper Galwally

To make a disclosure to a Local Government Auditor, write to:

The Local Government Auditor
Northern Ireland Audit Office
1 Bradford Court, Upper Galwally

By email:

To make a disclosure relating to either central or local government, email:


By telephone:

To speak to someone about a disclosure in relation to central or local government, please telephone (028) 9025 1062 or (028) 9025 1000.