"Level Three, Department of Magical Accidents and Catastrophes, including the Accidental Magic Reversal Squad, Obliviator Headquarters and Muggle-Worthy Excuse Committee."
-- the voice in the Ministry of Magic lift (OP7)
This committee within the Department of Magical Accidents and Catastrophes is responsible for concocting explanations when Muggles notice wizarding activity
This group is responsible for creating alibis and providing alternative (non-magical) explanations for magical accidents to pass along to the Muggles.
It will be closely allied to the Office of Misinformation and may deal with just the ordinary, rather than serious, magic-Muggle International Statute of Secrecy breaches.
The Committee is located on Level Three of the Ministry of Magic (OP7)