No. 8/1993:

COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT, 1993

ARRANGEMENT OF SECTIONS

Section

1. Interpretation.

2. Control of disbursements by Comptroller and Auditor General.

3. Audit of accounts of moneys administered by or under control of Oireachtas.

4. Keeping and audit of Finance Accounts.

5. Conferral of additional audit functions on Comptroller and Auditor General.

6. Audit of accounts of health boards.

7. Audit of accounts of vocational education committees.

8. Inspection of certain accounts by Comptroller and Auditor General.

9. Examination by Comptroller and Auditor General of economy and efficiency in use of resources and of effectiveness of certain management systems.

10. Access by Comptroller and Auditor General to documents and information.

11. Provisions in relation to certain reports of Comptroller and Auditor General.

12. Fees in respect of audits, inspections and examinations by Comptroller and Auditor General.

13. Audit of accounts of, and examinations under section 9 in relation to, Comptroller and Auditor General.

14. Remuneration of Comptroller and Auditor General.

15. Superannuation and age of retirement of Comptroller and Auditor General.

16. Conduct of business of Office of Comptroller and Auditor General.

17. Transfer of officers of Minister for the Environment to Office of Comptroller and Auditor General.

18. Amendment of Act of 1866.

19. Duties of accounting officers.

20. Repeals.

21. Amendment of First, Second and Third Schedules.

22. Laying of orders and schemes before Houses of Oireachtas.

23. Expenses of Minister and Comptroller and Auditor General.

24. Short title, collective citation and commencement.

FIRST SCHEDULE

PERSONS WHOSE ACCOUNTS ARE AUDITED BY THE COMPTROLLER AND AUDITOR GENERAL PURSUANT TO Section 5

SECOND SCHEDULE

PERSONS EXCLUDED FROM APPLICATION OF Sections 8 AND 9

THIRD SCHEDULE

REGIONAL TOURISM ORGANISATIONS

FOURTH SCHEDULE

ENACTMENTS REPEALED

ACTS REFERRED TO

Number 8 of 1993

COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT, 1993

AN ACT TO AMEND THE LAW RELATING TO THE COMPTROLLER AND AUDITOR GENERAL, TO CONSOLIDATE CERTAIN PARTS OF THAT LAW AND TO PROVIDE FOR RELATED MATTERS.

[30th May, 1993]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

1.—(1) In this Act—

"accounting officer" means an officer referred to in section 22 of the Act of 1866 to whom the duty of preparing the appropriation accounts of a Department is assigned under that section;

"appropriation accounts" means the accounts referred to in section 22 of the Act of 1866;

"the Act of 1866" means the Exchequer and Audit Departments Act, 1866;

"the Act of 1963" means the Companies Act, 1963 ;

"the Central Bank" means the Central Bank of Ireland and, during any time that, and for so long only as, the account of the Exchequer at the Central Bank stands transferred under section 2 (2) of the State Financial Transactions (Special Provisions) Act, 1984 , to a commercial bank or other institution, references in the subsequent sections of this Act to the Central Bank shall be construed as references to that commercial bank or other institution;

"Civil Service" has the meaning assigned to it by the Civil Service Commissioners Act, 1956 ;

"company" has the meaning assigned to it by the Act of 1963;

"the Departments" means the Departments of State and the other offices by or in respect of which appropriation accounts are required by the Act of 1866 to be prepared and "Department" shall be construed accordingly;

"local authority" means a local authority for the purposes of the Local Government Act, 1941 ;

"the Minister" means the Minister for Finance;

"subsidiary" has the meaning assigned to it by section 155 of the Act of 1963.

(2) In this Act—

( a ) a reference to a section is a reference to a section of this Act, unless it is indicated that reference to some other enactment is intended,

( b ) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended,

( c ) a reference to an enactment shall be construed as a reference to that enactment as amended or extended by or under any subsequent enactment including this Act.

2.—(1) Upon receipt of a requisition in that behalf from the Minister, the Comptroller and Auditor General shall, if he is satisfied as to the correctness thereof, grant to the Minister, on the account of the Exchequer at the Central Bank or on the growing balance thereof, credits—

( a ) that are to meet disbursements in respect of supply services and do not exceed the amounts authorised by the Central Fund (Permanent Provisions) Act, 1965 , or, as the case may be, voted by Dáil Éireann, for any supply service for the financial year to which the requisition relates, or

( b ) (i) that are to meet disbursements in respect of Central Fund services the making of which is certified by the Minister to fall due during the period of 3 months commencing with the commencement of the period in respect of which the credits are sought,

(ii) that are of the amounts estimated to be required for the purpose specified in subparagraph (i) (being amounts not exceeding in aggregate any relevant limits specified by or under any enactment), and

(iii) that comply in all other respects with the provisions of the enactments relating to them.

(2) A requisition under subsection (1) shall be signed by the Minister or an officer of the Minister or of the National Treasury Management Agency authorised by the Minister in that behalf.

(3) A credit granted under this section shall be used only for a purpose specified in the requisition therefor from the Minister.

(4) A credit under this section granted for the purpose specified in subsection (1) (b) (i) shall, if not used during the period of 3 months for which the credit was granted, lapse.

(5) Issues or transfers of money from the account of the Exchequer aforesaid required for the time being to meet disbursements referred to in subsection (1) shall be made on the authority of credits under this section upon orders issued in writing or by means of an electronic funds transfer system to the Central Bank—

( a ) in the case of disbursements referred to in paragraph (a) of subsection (1), by an officer of the Minister, authorised in that behalf by the Minister, and

( b ) in the case of disbursements referred to in paragraph (b) of subsection (1), by an officer of the Minister or of the National Treasury Management Agency so authorised.

(6) A daily account of all issues or transfers made from the account of the Exchequer at the Central Bank shall be sent by the Central Bank to the Comptroller and Auditor General.

(7) Where the account of the Exchequer at the Central Bank has been operated to a material extent otherwise than in accordance with this section, the Comptroller and Auditor General shall, as soon as practicable—

( a ) draw up a report in writing of that fact, and

( b ) cause the report to be laid before Dáil Éireann.

3.—(1) The Comptroller and Auditor General shall in each year—

( a ) audit the appropriation accounts for the previous financial year prepared by the Departments and submitted to him under section 22 of the Act of 1866,

( b ) in the course of the audit of such an account, carry out such audit tests as he considers appropriate to satisfy himself as to—

(i) whether the receipts and expenditure recorded in the account are supported by substantiating documentation,

(ii) whether the amounts expended have been applied by the Department concerned for the purposes for which the appropriation made by the Oireachtas was intended, and

(iii) whether the transactions recorded in the account conform with the authority under which they purport to have been carried out.

(2) If, in the course of the audit of an appropriation account, the Comptroller and Auditor General becomes of opinion that a transaction recorded therein is not properly chargeable to the account, the Comptroller and Auditor General—

( a ) shall raise the question with the accounting officer concerned and, if it is not answered to his satisfaction, he shall refer the matter to the Minister in writing and the Minister shall determine how the transaction shall be accounted for, and

( b ) may, if he considers it appropriate to do so, draw up a report in writing in relation to the transaction and the determination and cause a copy thereof to be laid before Dáil Éireann.

(3) If it appears to the Comptroller and Auditor General that a Department has incurred any material expenditure the incurring of which required but did not receive the authorisation of the Minister, he shall report that fact in writing to the Minister and, unless the Minister, after investigation of the matter, ratifies the expenditure and so notifies the Comptroller and Auditor General, it shall be regarded as not being properly chargeable to an appropriation account and the Comptroller and Auditor General shall draw up a report on the matter in writing and cause it to be laid before Dáil Éireann.

(4) If the Minister has reasonable cause to believe that material expenditure has been incurred by a Department which required but did not receive his authorisation, the Comptroller and Auditor General shall, if so requested by the Minister, investigate the matter and report the result of the investigation in writing to the Minister and, if, following the investigation, it appears to the Comptroller and Auditor General that such material expenditure was incurred and that it required but did not receive the authorisation of the Minister, he shall, unless the Minister ratifies the expenditure, draw up a report on the matter in writing and cause it to be laid before Dáil Éireann.

(5) Upon the completion of his audit of an appropriation account, the Comptroller and Auditor General shall attach to the account a certificate stating whether, in his opinion, the account properly presents the receipts and expenditure of the Department concerned and refer to any material case in which—

( a ) a Department has failed to apply expenditure recorded in the account for the purpose or purposes for which the appropriations made by the Oireachtas were intended, or

( b ) transactions recorded in the account do not conform to the authority under which they purport to have been carried out.

(6) ( a ) Where stocks or stores of any kind (including stocks of securities or stamps) held by a Department are of such a character or transactions in relation to them are carried out in such volume as, in the opinion of the Minister, to require the keeping of records of the stocks or stores or of the transactions, the Minister may direct the Department to keep such records in relation to the stocks or stores or the transactions, and to keep them in such form, as he may specify and the Department shall comply with such a direction.

( b ) The Comptroller and Auditor General shall carry out such examinations as he considers appropriate in order to satisfy himself as to—

(i) whether any record kept pursuant to a direction under paragraph (a) is accurate, and

(ii) whether the systems, procedures and practices (including the system of stock-taking) employed by the Department concerned for controlling the stocks or stores to which the record relates are adequate and whether the manner in which the systems, procedures and practices are employed and applied is adequate.

( 7 ) ( a ) The Comptroller and Auditor General shall examine the accounts of the receipt of revenue of the State collected by the Revenue Commissioners and the accounts of such other persons who receive money which is by law payable into the Exchequer as he considers appropriate.

( b ) The Comptroller and Auditor General shall carry out such examinations as he considers appropriate of the accounts aforesaid in order to satisfy himself as to whether they are complete and accurate.

( c ) The Comptroller and Auditor General shall carry out such examinations as he considers appropriate in order—

(i) to ascertain whether systems, procedures and practices have been established that are adequate to secure an effective check on the assessment, collection and proper allocation of the revenue aforesaid, and

(ii) to satisfy himself as to whether the manner in which the systems, procedures and practices have been employed and applied is adequate.

( 8 ) ( a ) For any financial year in which a Department is carrying on a manufacturing, commercial or trading undertaking, it shall, if the Minister so directs, keep, in such form as the Minister may specify or approve, a profit and loss account, a balance sheet and such other (if any) accounts as the Minister may specify.

( b ) Accounts kept pursuant to paragraph (a) shall be submitted to and audited by the Comptroller and Auditor General and he shall attach to the accounts a certificate stating whether, in his opinion, they properly present the profit or loss of the undertaking and its balances at the end of the financial year concerned.

(9) An appropriation account, an account referred to in subsection (7) and an account referred to in subsection (8) shall be submitted to the Comptroller and Auditor General before the 1st day of April in the year following the financial year to which they relate.

(10) The Comptroller and Auditor General shall in each year prepare a report in writing on—

( a ) such matters as he considers it appropriate to report on arising from the audits carried out by him of the appropriation accounts for the previous financial year and accounts kept pursuant to subsection (8),

( b ) such matters as he considers it appropriate to report on arising from his examinations in relation to that year or the previous financial year of the internal accounting controls operated by the Departments in order to ensure—

(i) the regularity of their financial transactions,

(ii) the correctness of their payments and receipts,

(iii) the reliability and completeness of their accounting records, and

(iv) the safeguarding of the assets owned or controlled by them,

( c ) the results of the examinations carried out by him under subsections (6) and (7) in relation to that year or the previous financial year, and

( d ) any substantial change made by him in relation to the extent or character of the audits, audit tests or examinations carried out by him under this section and the effects of any such change.

(11) Upon the completion of the audit of the appropriation accounts or accounts kept pursuant to subsection (8) and not later than the 30th day of September in the year following the financial year to which the accounts relate or, if Dáil Éireann then stands dissolved, the date that is one week after the first meeting of the next Dáil Éireann, the Comptroller and Auditor General shall cause to be laid before Dáil Éireann copies of the accounts aforesaid together with his certificates under subsections (5) and (8) and report under subsection (10).

(12) The Minister may by order vary one or more of the dates standing specified for the time being in subsections (9) and (11) and those subsections shall have effect in accordance with the provisions of any order under this subsection for the time being in force.

(13) Subsections (9) and (11) shall have effect as respects financial years beginning not less than 3 months after the commencement of this section.

4.—(1) The Minister shall cause the Finance Accounts to be kept, in such form as he may specify, in respect of the financial year beginning not less than 3 months after the commencement of this section and each subsequent financial year and shall cause them to be transmitted, not later than the 30th day of June following the end of the financial year to which they relate, to the Comptroller and Auditor General.

(2) The Comptroller and Auditor General shall audit the Finance Accounts transmitted to him pursuant to subsection (1).

(3) Upon completion of the audit of the Finance Accounts, the Comptroller and Auditor General shall prepare a report in writing in relation to them and shall submit a copy of the report together with a copy of the said Finance Accounts to the Minister not later than the 31st day of August in the year following the financial year to which they relate and the Minister shall cause copies of the report and the said Finance Accounts to be laid before Dáil Éireann not later than the 30th day of September in that year or if Dáil Éireann then stands dissolved, the date that is one week after the first meeting of the next Dáil Éireann.

(4) The Minister may by order vary one or more of the dates standing specified for the time being in subsections (1) and (3) and those subsections shall have effect in accordance with the provisions of any order under this section for the time being in force.

(5) In this section "the Finance Accounts", in relation to a financial year, means—

( a ) an account showing the payments into and out of the Central Fund in that year, and

( b ) such other, if any, accounts and statements as the Minister considers appropriate and specifies to the Comptroller and Auditor General.

5.—(1) ( a ) The Comptroller and Auditor General shall, in addition to the accounts which he is required by other sections of this Act or by or under any other enactment to audit, audit—

(i) the accounts for each financial year of the persons specified in the First Schedule,

(ii) the accounts for each financial year of any fund owned, or operated or controlled by or for, or held in trust by or for, a Minister of the Government or a Department (other than a fund under the control of the Courts),

(iii) the accounts for each financial year of any fund owned, or operated or controlled by or for, or held in trust by or for, a person (other than a person specified in the Second Schedule or a subsidiary of such a person) whose accounts are audited by the Comptroller and Auditor General under this Act (other than subsection (2)) or any other enactment, being a fund which includes—

(I) moneys paid directly or indirectly to the fund out of moneys provided by the Oireachtas, or the Central Fund or the growing produce thereof, or

(II) moneys which have been collected or received on behalf of the Exchequer, a Department or a fund specified in subparagraph (ii),

(iv) the accounts of the transactions in the State in each financial year of the Guarantee section of the European Guidance and Guarantee Fund set up under Article 40 of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957, and

(v) the accounts for each financial year of a subsidiary if it is so determined by the Minister and any other Minister of the Government upon whom functions in relation to the person or a person who is a member of the subsidiary stand conferred by or under an Act of the Oireachtas by specific reference to the person or persons.

( b ) The Comptroller and Auditor General may, if he so thinks fit, audit or inspect the accounts for any financial year of any fund owned, or operated or controlled by or for, or held in trust by or for, a person (other than a person specified in the Second Schedule or a subsidiary of such a person) whose accounts are audited by the Comptroller and Auditor General under this Act (other than subsection (2)) or any other enactment, being a fund which includes money paid into it by that person.

( c ) In this subsection "subsidiary" means a subsidiary of a person (other than of a person specified in the Second Schedule or a subsidiary of such a person) whose accounts are audited by the Comptroller and Auditor General under this Act (other than subsection (2)) or under any other enactment (referred to subsequently in this paragraph as "a specified person") and includes a company of which more than one specified person are members if the specified persons—

(i) control the composition of its board of directors,

(ii) hold more than half in nominal value of its equity share capital, or

(iii) hold more than half in nominal value of its shares carrying voting rights (other than voting rights which arise only in specified circumstances),

and subsection (2) of section 155 of the Act of 1963 shall apply for the purpose of determining whether the specified persons control the composition of the board of directors of the company.

(2) ( a ) In addition to auditing the accounts of the persons referred to in subsection (1), the Comptroller and Auditor General may, in pursuance of an agreement in that behalf made between the Comptroller and Auditor General and any other person and with the consent of the Minister, audit the accounts of such person and the accounts of any fund the auditor of which is appointed by such person.

( b ) Subsection (1) shall not apply to a fund of a funded scheme (within the meaning of the Pensions Act, 1990 ), but the Comptroller and Auditor General may, in pursuance of an agreement in that behalf made between him and the person by whom the auditor of such a scheme is appointed and with the consent of the Minister, audit the accounts of that scheme.

(3) Subsection (1) shall not apply to the accounts of a person, fund or subsidiary referred to in subsection (1) for a financial year of the person, fund or subsidiary beginning less than 3 months after the commencement of this section unless, immediately before such commencement, those accounts fell to be audited by the Comptroller and Auditor General.

6.—(1) Accounts of health boards shall be audited by the Comptroller and Auditor General.

(2) In the course of the audit of such accounts, the Comptroller and Auditor General shall carry out such audit tests as he considers appropriate in order to satisfy himself as to—

( a ) whether the income and expenditure recorded therein are supported by substantiating documentation,

( b ) whether the health board concerned has applied such expenditure for the purpose or purposes for which sums paid to the board, whether out of moneys provided by the Oireachtas or otherwise, were intended, and

( c ) whether the transactions conform with the authority under which they purport to have been carried out.

(3) Upon the completion of his audit of the accounts of a health board for a financial year, the Comptroller and Auditor General shall attach to the accounts a certificate stating whether, in his opinion—

( a ) the accounts properly present the income and expenditure of the board,

( b ) the balance sheet properly presents the state of affairs of the board at the end of the financial year concerned, and

( c ) the accounts are in accordance with any accounting policies laid down by the Minister for Health,

and referring to any material case in which—

(i) the board has failed to apply expenditure recorded in the accounts for a purpose for which the sums paid to the board and out of which the expenditure was made, were intended, or

(ii) transactions recorded in the accounts do not conform to the authority under which they purport to have been carried out.

(4) Upon the completion of his audit of the accounts of a health board, the Comptroller and Auditor General shall also draw up a report in writing on—

( a ) such matters arising on the audit as he considers it appropriate to report on, and

( b ) such matters as he considers it appropriate to report on arising from his examination of the system of internal control operated by the board to ensure—

(i) the regularity of its financial transactions,

(ii) the correctness of its income and expenditure,

(iii) the reliability and completeness of its accounting records, and

(iv) the safeguarding of the assets owned or controlled by it.

(5) The accounts of a health board shall be submitted to the Comptroller and Auditor General for audit on or before such date in the year following the financial year to which they relate as may stand specified for the time being by order made for the purposes of this section by the Minister after consultation with the Minister for Health.

(6) Upon the completion of the audit of the accounts of a health board, the Comptroller and Auditor General shall submit copies of the accounts together with his certificate under subsection (3), and report under subsection (4), in relation to the accounts to the board and to the Minister for Health who shall cause copies of the accounts, certificate and report to be laid before each House of the Oireachtas on or before such date in the year following the financial year to which the accounts relate as may stand specified for the time being by order made for the purposes of this section by the Minister after consultation with the Minister for Health and then the board shall publish the accounts, certificate and report.

(7) The Minister may by order made after consultation with the Minister for Health vary either or both of the dates standing specified for the time being under subsections (5) and (6).

(8) This section shall have effect as respects the accounts of a health board for a financial year of the board beginning not less than 3 months after the commencement of this section.

7.—(1) Accounts of vocational education committees shall be audited by the Comptroller and Auditor General.

(2) In the course of the audit of such accounts, the Comptroller and Auditor General shall carry out such audit tests as he considers appropriate in order to satisfy himself as to—

( a ) whether the income and expenditure recorded therein are supported by substantiating documentation,

( b ) whether the committee concerned has applied such expenditure for the purposes for which the sums paid to the committee, whether out of moneys provided by the Oireachtas or otherwise, were intended, and

( c ) whether the transactions conform with the authority under which they purport to have been carried out.

(3) Upon the completion of his audit of the accounts of a vocational education committee for a financial year, the Comptroller and Auditor General shall attach to the accounts a certificate stating whether, in his opinion—

( a ) the accounts properly present the income and expenditure of the committee,

( b ) the statement of balances properly presents the state of affairs of the committee at the end of the financial year concerned, and

( c ) the accounts are in accordance with any accounting policies laid down by the Minister for Education,

and referring to any material case in which—

(i) the committee has failed to apply expenditure recorded in the accounts for a purpose for which the sums paid to the committee and out of which the expenditure was made, were intended, or

(ii) transactions recorded in the accounts do not conform to the authority under which they purport to have been carried out.

(4) Upon the completion of his audit of the accounts of a vocational education committee, the Comptroller and Auditor General shall also draw up a report in writing on—

( a ) such matters arising on the audit as he considers it appropriate to report on, and

( b ) such matters as he considers it appropriate to report on arising from his examination of the system of internal control operated by the committee to ensure—

(i) the regularity of its financial transactions,

(ii) the correctness of its income and expenditure,

(iii) the reliability and completeness of its accounting records, and

(iv) the safeguarding of the assets owned or controlled by it.

(5) The accounts of a vocational education committee shall be submitted to the Comptroller and Auditor General for audit on or before such date in the year following the financial year to which they relate as may stand specified for the time being by order made for the purposes of this subsection by the Minister after consultation with the Minister for Education.

(6) Upon the completion of the audit of the accounts of a vocational education committee, the Comptroller and Auditor General shall submit copies of the accounts together with his certificate under subsection (3), and report under subsection (4), in relation to the accounts to the committee and to the Minister for Education who shall cause copies thereof to be laid before each House of the Oireachtas on or before such date as may stand specified for the time being by order made for the purposes of this subsection by the Minister after consultation with the Minister for Education and then the committee shall publish the accounts, certificate and report.

(7) The Minister may by order made after consultation with the Minister for Education vary either or both of the dates standing specified for the time being under subsections (5) and (6).

(8) This section shall have effect as respects the accounts of a vocational education committee for a financial year of the committee beginning not less than 3 months after the commencement of this section.

8.—(1) The Comptroller and Auditor General may, for the purpose specified in subsection (2), inspect—

( a ) the accounts, books and other records of—

(i) harbour authorities within the meaning of the Harbours Act, 1946 , and

(ii) regional tourism organisations specified in the Third Schedule,

( b ) the accounts, books and other records of any person for a financial year of the person in which the person received any moneys directly from a Minister of the Government or a Department or directly from the Central Fund if the amount or the aggregate of the amounts received constitutes not less than 50 per cent. of the gross receipts of the person in that year, and

( c ) the accounts, books and other records of any person for a financial year of the person in which the person received any moneys from a person to whom paragraph (b) applies or from a Minister of the Government or a Department or directly from the Central Fund if the amount or the aggregate of the amounts received constitutes not less than 50 per cent. of the gross receipts of the first-mentioned person in that year.

(2) An inspection under subsection (1) shall be for the purpose of determining whether and to what extent—

( a ) moneys received directly from a Minister of the Government or a Department or directly from the Central Fund by a person specified in subsection (1) have been expended for a purpose authorised by the Oireachtas and in accordance with any conditions specified by the Minister of the Government or Department concerned, or

( b ) moneys received by a person specified in subsection (1) (a) from a person or fund whose accounts are audited by the Comptroller and Auditor General have been expended for the purposes for which they were authorised and in accordance with any conditions specified in relation to such expenditure by the person from whom the moneys were received or the person who owned, operated or controlled or held in trust the fund from which they were received.

(3) This section shall not apply to a person specified in the Second Schedule or a subsidiary of such a person.

(4) In subsection (1) "receipts" does not include a payment by a Minister of the Government or a Department in respect of a purchase by him or it of property, whether real or personal, or fees or other payments paid or made by a Minister of the Government or a Department in respect of services rendered to a Minister of the Government or a Department; and in determining, for the purposes of subsection (1), whether a particular payment to a person is a receipt the Comptroller and Auditor General may consult with the Minister and the person to whom the payment was made.

9.—(1) The Comptroller and Auditor General may, in relation to a Department, a person specified in the First Schedule or any other person or fund whose accounts are audited by the Comptroller and Auditor General (not being a person whose accounts are so audited pursuant to section 5 (2), or a person specified in the Second Schedule or a subsidiary of such a person), carry out such examinations as he considers appropriate for the purpose of ascertaining—

( a ) whether and to what extent the resources of the Department, person or fund—

(i) have been used, and

(ii) if acquired or disposed of by the Department, person or fund, have been so acquired or disposed of,

economically and efficiently, and

( b ) whether any such disposal has been effected upon the most favourable terms reasonably obtainable.

(2) Without prejudice to the generality of subsection (1), the systems, procedures and practices employed by the Department or person concerned or the manager of the fund concerned for the purpose of enabling the Department or person or the manager of the fund to evaluate the effectiveness of its or his operations may be examined by the Comptroller and Auditor General.

(3) Without prejudice to the generality of subsections (1) and (2), the Comptroller and Auditor General may, in carrying out examinations under this section, make such comparisons, including comparisons of systems, procedures and practices, as he considers appropriate.

(4) Where the Comptroller and Auditor General proposes to make any examination under this section, he may, at his discretion, seek the views of the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts.

10.—(1) The Comptroller and Auditor General or an officer of his, or a person referred to in section 16 (2), for the purpose of obtaining any information that is required for the performance by the Comptroller and Auditor General of his functions, on production, in the case of the officer or the person referred to in section 16 (2) of his authorisation, if so requested—

( a ) shall have access to and may take or, at his request, shall be given such copies of, or of such extracts from, such books, documents and records as he may reasonably require of the Department, person or fund in relation to which an audit, examination or inspection is being carried out by him pursuant to this Act or any other enactment or any provision under this Act or any other enactment,

( b ) shall have access to and may take or, at his request, shall be given such copies of, or of such extracts from, any data or data material, of the Department or person concerned or relating to the fund concerned as he may reasonably require and may extract information from any such data,

( c ) may obtain from any official of the Department concerned, any employee of the person concerned or any person carrying out duties in relation to the fund concerned such information within his knowledge or control as he may reasonably require, including information in relation to the contents of any such books, documents or records as aforesaid, or in relation to the data aforesaid or the sources from which they are obtained or the data material aforesaid or any information extracted from such data.

(2) An officer of the Comptroller and Auditor General or person referred to in section 16 (2) exercising powers conferred on him under this section shall be authorised in writing by the Comptroller and Auditor General to exercise, for the purposes of this Act, the powers conferred on him by this section.

(3) In this section "data" and "data material" have the meanings assigned to them by the Data Protection Act, 1988 .

11.—(1) Upon the completion of the audit of the accounts of a person or fund whose accounts are audited by him under section 5 (1) (including the accounts referred to in section 5 (1) (a) (iv)), the Comptroller and Auditor General shall draw up a report in writing in relation to the accounts and shall submit a copy of the accounts together with his report thereon, in case the accounts are those of a person, to the person or, in case the accounts are those of a fund, to the Minister of the Government, the Department or the person by or for whom or by or for which the fund is owned, operated, or controlled or held in trust, and a person (other than a Minister of the Government) to whom the documents aforesaid are so submitted shall as soon as may be submit copies thereof—

( a ) to the relevant Minister, and

( b ) to any other person to whom, immediately before the passing of this Act, the report, or a copy thereof, of the auditors of the person or fund concerned on the accounts of the person or fund was required by or under any enactment to be submitted.

( 2 ) ( a ) The Comptroller and Auditor General may, if he considers it appropriate to do so, prepare a special report in writing in relation to—

(i) an inspection carried out by him under section 8 or an examination carried out by him under section 9, or

(ii) any general matters arising in relation to audits, inspections or examinations carried out by him under section 5, 6, 7, 8 or 9 or under any other enactment,

and shall submit a copy of the report to the relevant Minister.

( b ) The Comptroller and Auditor General shall, as soon as may be, submit a copy of any report prepared by him under paragraph (a) to any person (other than a Minister of the Government) to whom the report relates or, as the case may be, to any person by or for whom or by or for which the fund to which the report relates is owned, operated, controlled or held in trust.

( 3 ) ( a ) The Minister of the Government to whom a copy of a report of the Comptroller and Auditor General and a copy of the accounts to which the report relates are submitted under subsection (1) shall, as soon as may be, cause a copy of the report and a copy of the accounts so submitted to be laid before each House of the Oireachtas.

( b ) The Minister of the Government to whom a copy of a report of the Comptroller and Auditor General is submitted under subsection (2) shall cause a copy of the report to be laid before Dáil Eireann not later than 3 months after the date of the submission to him.

(4) Whenever the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts makes a report to Dáil Éireann following its consideration of a report of the Comptroller and Auditor general, the report of such Committee shall be considered by Dáil Éireann as soon as possible after it is laid before it.

(5) In any report of his, whether under this Act or any other enactment, the Comptroller and Auditor General shall not question, or express an opinion on, the merits of policies or of policy objectives.

( 6 ) ( a ) In this section "the relevant Minister", in relation to copies of the accounts of a person or fund and of the report of the Comptroller and Auditor General in relation thereto and of a special report under subsection (2) (a), means—

(i) if the report relates only to either one person or one fund—

(I) in case functions in relation to the person or fund stand conferred on a Minister of the Government by or under any statute by specific reference to the person or fund, that Minister of the Government,

(II) in case no such functions stand so conferred—

(A) if a payment or payments was or were made to the person or fund in the financial year to which the report relates out of moneys provided by the Oireachtas or out of the Central Fund or the growing produce thereof, the Minister of the Government by whom the payment or the largest payment was made, or

(B) if no such payment was so made, the Minister,

(ii) if the report relates only to one Department, the Minister of the Government having charge of the Department or, if the Department is not in the charge of a Minister of the Government, the Minister, and

(iii) if the report relates to a person, fund or Department and also relates to one or more other persons, funds or Departments, the Minister.

( b ) Where a report referred to in paragraph (a) relates to a subsidiary or fund to which clause (II) of subparagraph (i) of that paragraph applies but no such payment as is referred to in that clause was made to the subsidiary or fund in the financial year to which the report relates, the report shall be deemed for the purposes of that paragraph to relate to the person whose subsidiary it is or, as the case may be, the person by or for whom or by or for whose subsidiary the fund is owned, operated, controlled or held in trust.

12.—(1) The Comptroller and Auditor General may, with the consent of the Minister, require a Department or person or the owner of a fund to pay to the Comptroller and Auditor General a fee of an amount calculated on such basis as he may determine after consultation with the Minister, in respect of an audit, an inspection under section 8, or an examination under section 9, in relation to the Department, person or fund carried out by him pursuant to this Act or any other enactment or any provision under any other enactment.

(2) A fee due under this section may be recovered by the Comptroller and Auditor General as a simple contract debt in any court of competent jurisdiction.

(3) A fee paid under this section shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions o the Minister.

(4) The Public Offices Fees Act, 1879, shall not apply in relation to a fee paid under this section.

13.—(1) The appropriation account of the Office of the Comptroller and Auditor General for each financial year shall be audited on behalf of the Comptroller and Auditor General by a person appointed by him (being a person other than an officer, or other member of the staff, of the Comptroller and Auditor General) who is qualified for appointment as auditor of a company.

(2) The appointment of an auditor under this section shall be upon and subject to such terms and conditions (including terms and conditions relating to remuneration) as the Minister may determine.

(3) The remuneration of an auditor appointed under this section shall be paid as part of the expenses of the Office of the Comptroller and Auditor General.

( 4 ) ( a ) Section 3 shall apply to an audit of the appropriation account of the Office of the Comptroller and Auditor General carried out by a person appointed under subsection (1) as it applies to an audit of the appropriation account of a Department with the modifications that the certificate and report of the person shall be attached to the certificate and report of the Comptroller and Auditor General on that appropriation account and the Comptroller and Auditor General shall cause copies of those documents to be laid before Dáil Éireann, and with any other necessary modifications.

( b ) Section 10 shall, with any necessary modifications, apply to an auditor appointed under this section as it applies to the Comptroller and Auditor General.

(5) An auditor appointed under this section may, if he considers it appropriate to do so, with the consent of the Minister, carry out an examination under section 9 in relation to the Office of the Comptroller and Auditor General and may, if he considers it appropriate to do so, prepare a special report in writing in relation to the examination and shall submit any such report to the Comptroller and Auditor General who shall cause a copy thereof to be laid before Dáil Éireann not later than 3 months after the date of the submission to him and, accordingly, that section shall apply, with any necessary modifications, to such an auditor as it applies to the Comptroller and Auditor General.

(6) Subsection (1) shall not apply in relation to the appropriation account of the Office of the Comptroller and Auditor General for a financial year of the Comptroller and Auditor General beginning less than 3 months before the commencement of this section.

14.—(1) The Minister may by order—

( a ) determine the remuneration of the Comptroller and Auditor General, and

( b ) amend or revoke an order under this subsection including an order under this paragraph, and an order under this subsection may, if so expressed, have retrospective effect.

(2) Whenever, on or after the commencement of this section, there is a general increase of remuneration in the Civil Service with effect from a particular day, pursuant to agreements or arrangements having effect on a general basis in the Civil Service (whether or not they also apply in relation to persons employed other than in the Civil Service), the remuneration of the Comptroller and Auditor General shall be increased correspondingly with effect from that date and, accordingly, an order under subsection (1) shall not apply in relation to any such increase.

(3) The remuneration of the Comptroller and Auditor General shall be charged upon and paid out of the Central Fund or the growing produce thereof.

15.—(1) Subject to subsection (2), on a person's ceasing to hold the office of Comptroller and Auditor General, there shall be granted to him a pension for life which—

( a ) if he has held that office for a period of not less than 15 years and less than 20 years, shall be of an amount equal to one-half of his salary at the time of such cesser, and

( b ) if he has held that office for a period of not less than 20 years, shall be of an amount equal to two-thirds of his salary at the time of such cesser.

(2) A pension shall not be granted to a person under subsection (1) unless—

( a ) he has reached the age of 60 years, or

( b ) owing to permanent infirmity disabling him from the due execution of the office of Comptroller and Auditor General, he has ceased to hold that office and the infirmity has been established to the satisfaction of persons specified by the Minister in such manner as he may determine.

(3) Subject to any provision to the contrary in a scheme under section 2 of the Superannuation and Pensions Act, 1976 , a person serving in an established capacity in the Civil Service who is appointed to the office of Comptroller and Auditor General shall, if he so elects, be entitled to have applied to or in respect of him the provisions of the Superannuation Acts, 1934 to 1963, and the said Act, as those Acts were applicable to him while so serving in the Civil Service, in lieu of the provisions of subsection (1) and his service as Comptroller and Auditor General shall, for the purposes of such application, be deemed to be service in an established capacity in the Civil Service and to be reckonable with his actual service in an established capacity in the Civil Service.

( 4 ) ( a ) The Minister may make a scheme providing for the granting of pensions to the spouses and children of deceased persons who have held the office of Comptroller and Auditor General and who—

(i) were not, at the time of appointment to that office, persons serving in established positions in the Civil Service,

(ii) being at that time such persons, did not elect to have the provisions of the Superannuation Acts, 1834 to 1963, applied to them, or

(iii) are not persons to whom a provision contained in a scheme under the Superannuation and Pensions Act, 1976 , by virtue of section 2 (2) (h) of that Act, applies.

( b ) The Minister may, by a subsequent scheme, amend or revoke a scheme under this subsection, including a scheme under this paragraph.

(5) Payments under or by virtue of subsection (1), (3) or (4) of this section shall be charged upon and paid out of the Central Fund or the growing produce thereof.

( 6 ) ( a ) The age of retirement of a person appointed to the office of Comptroller and Auditor General after the commencement of this section shall be 65 years.

( b ) The age of retirement of the person holding the office of Comptroller and Auditor General upon such commencement shall be 70 years.

16.—(1) A function of the Comptroller and Auditor General may be performed by an officer of the Comptroller and Auditor General duly authorised by him in that behalf and—

( a ) an authorisation under this section that is in force immediately before a person ceases to hold the office of Comptroller and Auditor General shall continue in force after such cesser and may be terminated by a person who holds the office of Comptroller and Auditor General at any time after such cesser, and

( b ) an authorisation under section 5 of the Comptroller and Auditor-General Act, 1923 , in force immediately before the commencement of section 20 shall continue in force, notwithstanding that section, as if given under this section and may be terminated accordingly.

(2) The Comptroller and Auditor General may, if he considers it appropriate to do so, arrange with a person for the performance by the person, on his behalf and subject to his control and supervision and upon and subject to such other terms and conditions as he may determine with the consent of the Minister, of any function conferred on the Comptroller and Auditor General by this Act or by or under any other enactment.

(3) The Comptroller and Auditor General may give directions (which shall be complied with) in relation to the manner in which accounts audited by him (other than under section 5 (2)) and other records and information in relation to such accounts and records should be presented to him for the purpose of the performance by him of his functions.

(4) Subsections (1) and (2) shall not apply to the making of reports to Dáil Éireann under sections 2 or 3 or the certification of appropriation accounts under section 3 (5).

17.—The Minister, after consultation with the Minister for the Environment, may designate for the purposes of transfer under this section such and so many officers of the Minister for the Environment whose duties, immediately before the designation, consisted of or included the audit of accounts or duties relating to such audits, as appear to him to be requisite to enable the Comptroller and Auditor General to perform the functions conferred on him by this Act, and a person so designated shall, upon such date as may be specified in the designation, become and be an officer of the Comptroller and Auditor General.

18.—The Act of 1866 is hereby amended as follows:

( a ) by the substitution of the following section for section 25:

"25. A Department shall, when transmitting to the Comptroller and Auditor General, the annual appropriation account of a grant, transmit to him a statement of the debtor and creditor balances in the ledgers of the Department on the day when that account was closed and the statement shall be so prepared as to verify the balances appearing on the account.", and

( b ) in section 43, by the substitution of "but the Comptroller and Auditor General may draw up a report in writing in relation to any such relief so directed and cause a copy thereof to be laid before Dáil Éireann" for "and the Comptroller and Auditor General shall govern himself accordingly".

19.—(1) In addition to performing his duty under section 22 of the Act of 1866, an accounting officer shall, whenever he is so required by the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts, give evidence to that committee on—

( a ) the regularity and propriety of the transactions recorded or required to be recorded in any account subject to audit by the Comptroller and Auditor General which he or the Department concerned is required by or under statute to prepare,

( b ) the economy and efficiency of the Department in the use of its resources,

( c ) the systems, procedures and practices employed by the Department for the purpose of evaluating the effectiveness of its operations, and

( d ) any matter affecting the Department referred to in a special report of the Comptroller and Auditor General under section 11 (2) or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c) ) that is laid before Dáil Éireann.

(2) In the performance of his duty under this section an accounting officer shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.

20.—(1) The enactments specified in column (3) of the Fourth Schedule at any reference number are hereby repealed to the extent specified in column (4) of that Schedule at that reference number.

(2) Notwithstanding the repeal relating to section 125 (2) of the Vocational Education Act, 1930 , the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 ( S. R. & O. No. 20 of 1931 ), shall continue in force as if made after such repeal and may be amended or revoked accordingly.

(3) A provision of any statute or charter or any instrument made under statute or charter that relates to the auditing of the accounts of a person, or fund, to which any provision of this Act applies or otherwise relates to any such accounts and is inconsistent with a provision of this Act shall cease to have effect.

21.—(1) The Minister may by order amend the First, Second and Third Schedules.

(2) The Minister may by order amend or revoke an order under this section including an order under this subsection.

22.—An order or scheme made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or scheme is passed by either such House within the next 21 days on which that House has sat after the order or scheme is laid before it, the order or scheme shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

23.—The expenses incurred by the Minister in the administration of this Act shall be paid out of moneys provided by the Oireachtas and the expenses incurred by the Comptroller and Auditor General in the administration of this Act shall, to such extent as may be sanctioned by the Minister, be paid out of moneys provided by the Oireachtas.

24.—(1) This Act may be cited as the Comptroller and Auditor General (Amendment) Act, 1993 .

(2) The Comptroller and Auditor-General Act, 1923 and this Act may be cited together as the Comptroller and Auditor General Acts, 1923 and 1993.

(3) This Act shall come into operation on such day or days as, by order or orders made by the Minister under this section, may be fixed therefor either generally or with reference to any particular purpose or provision, and different days may be so fixed for different purposes and different provisions (including the application of section 5 to different persons specified in the First Schedule, the application of section 9 to different persons and funds specified in that section and the application of section 20 to different enactments specified in the Fourth Schedule).

Section 5.

FIRST SCHEDULE

PERSONS WHOSE ACCOUNTS ARE AUDITED BY THE COMPTROLLER AND AUDITOR GENERAL PURSUANT TO

Agency for Personal Service Overseas

An Bord Uchtála

An Bord Iascaigh Mhara

Board for Employment of the Blind

The bodies established under the Health (Corporate Bodies) Act, 1961

Bord na Leabhar Gaeilge

C.E.R.T. Limited

Church of Ireland College of Education, Rathmines

Coiste an Asgard

Comhairle na Nimheanna

Comhairle na n-Oispidéal

Criminal Injuries Compensation Tribunal

Defence Forces Canteen Board

The Economic and Social Research Institute

Fire Services Council

General Medical Services (Payments) Board

Institiúid Teangeolaíochta Éireann

Institute of Public Administration

Irish Museum of Modern Art

Legal Aid Board

Mary Immaculate College of Education, Limerick

Medical Bureau of Road Safety

National Economic and Social Council

National Safety Council

National Theatre Society Limited

Postgraduate Medical and Dental Board

Refugee Agency

Rent Tribunal

Royal Irish Academy

Royal Irish Academy of Music

Salmon Research Agency of Ireland Incorporated

Shannon Free Airport Development Company Limited

St. Angela's College of Home Economics, Lough Gill, Sligo

St. Catherine's College of Home Economics, Sion Hill, Blackrock

St. Patrick's College of Education, Drumcondra

St. Patrick's College, Maynooth (National University of Ireland Recognised College)

University of Dublin, Trinity College

Sections 8 and 9.

SECOND SCHEDULE

PERSONS EXCLUDED FROM APPLICATION OF Sections 8 and 9

Aer Lingus public limited company

Aerlinte Éireann public limited company

Aer Rianta, cuideachta phoiblí theoranta

ACC Bank public limited company

Arramara Teoranta

Bord Gáis Éireann, The Irish Gas Board

Bord na gCon

Bord na Móna

Bord Telecom Éireann, The Irish Telecommunications Board

Coillte Teoranta, The Irish Forestry Board Limited

Cólucht Groighe Náisiúnta na hÉireann, Teoranta, The Irish National Stud Company, Limited

Córas Iompair Éireann

Cork District Milk Board

Custom House Docks Development Authority

Dublin District Milk Board

Electricity Supply Board

Housing Finance Agency public limited company

Industrial Credit Corporation public limited company

Irish National Petroleum Corporation Limited

Irish Steel Limited

Kilkenny Design Workshops Limited

Local Authorities

National Building Agency Limited

National Concert Hall Company

Nitrigin Éireann Teoranta

An Post, The Post Office

Temple Bar Properties Limited

The Prize Bond Company Limited

The Racing Board

Radio Telefís Éireann

Voluntary Health Insurance Board

Section 8

THIRD SCHEDULE

REGIONAL TOURISM ORGANISATIONS

Dublin City and County Regional Tourism Organisation Ltd.

Midland East Regional Tourism Organisation Ltd.

North West Regional Tourism Organisation Ltd.

South Eastern Regional Tourism Organisation Ltd.

South West Regional Tourism Organisation Ltd.

Western Regional Tourism Organisation Ltd.

Section 20.

FOURTH SCHEDULE

ENACTMENTS REPEALED