The role of the Office is to

• audit and report on the accounts of public bodies
• establish that transactions of public bodies are in accordance with the legal authorities governing them and that funds are applied for the purposes intended
• provide assurance on the system of internal financial control put in place by each body
• examine whether each body administers its resources economically and efficiently and has mechanisms in place to evaluate the effectiveness of operations
• authorise the release of funds from the Exchequer for purposes permitted by law.