{"id":28688,"date":"2023-10-30T22:58:22","date_gmt":"2023-10-30T22:58:22","guid":{"rendered":"https:\/\/legalblog.ie\/?p=28688"},"modified":"2023-11-11T23:02:17","modified_gmt":"2023-11-11T23:02:17","slug":"comptroller-auditor-general","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/comptroller-auditor-general\/","title":{"rendered":"Comptroller &#038; Auditor General"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Control_of_disbursements\" title=\"Control of disbursements\">Control of disbursements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Audit_of_accounts_of_moneys_administered_by_or_under_control_of_Oireachtas\" title=\"Audit of accounts of moneys administered by or under control of Oireachtas.\">Audit of accounts of moneys administered by or under control of Oireachtas.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Unauthorised_Expenditure\" title=\"Unauthorised Expenditure\">Unauthorised Expenditure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Completion_of_Audit\" title=\"Completion of Audit\">Completion of Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Examinations\" title=\"Examinations\">Examinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Report\" title=\"Report\">Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Keeping_and_audit_of_Finance_Accounts\" title=\"Keeping and audit of Finance Accounts\">Keeping and audit of Finance Accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Conferral_of_additional_audit_functions\" title=\"Conferral of additional audit functions\">Conferral of additional audit functions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Access_to_documents_and_information\" title=\"Access to documents and information\">Access to documents and information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Provisions_in_relation_to_certain_reports_of_Comptroller_and_Auditor_General\" title=\"Provisions in relation to certain reports of Comptroller and Auditor General.\">Provisions in relation to certain reports of Comptroller and Auditor General.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Fees_in_respect_of_audits_inspections_and_examinations\" title=\"Fees in respect of audits, inspections and examinations\">Fees in respect of audits, inspections and examinations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/comptroller-auditor-general\/#Audit_of_accounts_of_and_examinations\" title=\"Audit of accounts of, and examinations\">Audit of accounts of, and examinations<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Control_of_disbursements\"><\/span>Control of disbursements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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\u2014<\/p>\n<ul>\n<li>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 D\u00e1il \u00c9ireann, for any supply service for the financial year to which the requisition relates, or\n<ul>\n<li>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,<\/li>\n<li>that are of the amounts estimated to be required for the purpose specified above being amounts not exceeding in aggregate any relevant limits specified by or under any enactment), and<\/li>\n<li>that comply in all other respects with the provisions of the enactments relating to them.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>A requisition 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. A credit granted shall be used only for a purpose specified in the requisition therefor from the Minister.A credit granted for the purpose specified above \u00a0\u00a0shall, if not used during the period of 3 months for which the credit was granted, lapse.<\/p>\n<p>Issues or transfers of money from the account of the Exchequer aforesaid required for the time being to meet disbursements referred to above 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.<\/p>\n<p>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.<\/p>\n<p>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\u2014<\/p>\n<ul>\n<li>draw up a report in writing of that fact, and<\/li>\n<li>cause the report to be laid before D\u00e1il \u00c9ireann.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Audit_of_accounts_of_moneys_administered_by_or_under_control_of_Oireachtas\"><\/span>Audit of accounts of moneys administered by or under control of Oireachtas.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comptroller and Auditor General shall in each year shall 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,<\/p>\n<p>In the course of the audit of such an account, carry out such audit tests as he considers appropriate to satisfy himself as to\u2014<\/p>\n<ul>\n<li>whether the receipts and expenditure recorded in the account are supported by substantiating documentation,<\/li>\n<li>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<\/li>\n<li>whether the transactions recorded in the account conform with the authority under which they purport to have been carried out.<\/li>\n<\/ul>\n<p>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\u2014<\/p>\n<ul>\n<li>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<\/li>\n<li>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 D\u00e1il \u00c9ireann.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Unauthorised_Expenditure\"><\/span>Unauthorised Expenditure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 D\u00e1il \u00c9ireann.<\/p>\n<p>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 D\u00e1il \u00c9ireann.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Completion_of_Audit\"><\/span>Completion of Audit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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\u2014<\/p>\n<ul>\n<li>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<\/li>\n<li>transactions recorded in the account do not conform to the authority under which they purport to have been carried out.<\/li>\n<\/ul>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Examinations\"><\/span>Examinations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comptroller and Auditor General shall carry out such examinations as he considers appropriate in order to satisfy himself as to\u2014<\/p>\n<ul>\n<li>whether any record kept pursuant to a direction above is accurate, and<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>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. The Comptroller and Auditor General shall carry out such examinations as he considers appropriate in order\u2014<\/p>\n<ul>\n<li>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<\/li>\n<li>to satisfy himself as to whether the manner in which the systems, procedures and practices have been employed and applied is adequate.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>An appropriation account, an account referred to above and an account referred to \u00a0shall 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Report\"><\/span>Report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comptroller and Auditor General shall in each year prepare a report in writing on 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<\/p>\n<p>The Comptroller and Auditor General shall in each year prepare a report in writing 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\u2014<\/p>\n<ul>\n<li>the regularity of their financial transactions,<\/li>\n<li>the correctness of their payments and receipts,<\/li>\n<li>the reliability and completeness of their accounting records, and<\/li>\n<li>the safeguarding of the assets owned or controlled by them,<\/li>\n<\/ul>\n<p>The Comptroller shall comment on<\/p>\n<ul>\n<li>the results of the examinations carried out in relation to that year or the previous financial year, and<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>Upon the completion of the audit of the appropriation accounts or accounts kept nd not later than the 30th day of September in the year following the financial year to which the accounts relate or, if D\u00e1il \u00c9ireann then stands dissolved, the date that is one week after the first meeting of the next D\u00e1il \u00c9ireann, the Comptroller and Auditor General shall cause to be laid before D\u00e1il \u00c9ireann copies of the accounts aforesaid together with his certificates and report.<\/p>\n<p>The Minister may by order vary one or more of the dates standing specified for the time being and the provision shall have effect in accordance with the provisions of any order<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Keeping_and_audit_of_Finance_Accounts\"><\/span>Keeping and audit of Finance Accounts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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. The Comptroller and Auditor General shall audit the Finance Accounts transmitted to him. .<\/p>\n<p>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 D\u00e1il \u00c9ireann not later than the 30th day of September in that year or if D\u00e1il \u00c9ireann then stands dissolved, the date that is one week after the first meeting of the next D\u00e1il \u00c9ireann.<\/p>\n<p>The Minister may by order vary one or more of the dates standing specified for the time being above.<\/p>\n<p>\u201cThe Finance Accounts\u201d, in relation to a financial year, means\u2014<\/p>\n<ul>\n<li>an account showing the payments into and out of the Central Fund in that year, and<\/li>\n<li>such other, if any, accounts and statements as the Minister considers appropriate and specifies to the Comptroller and Auditor General.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Conferral_of_additional_audit_functions\"><\/span>Conferral of additional audit functions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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\u2014<\/p>\n<ul>\n<li>the accounts for each financial year of the persons specified in the First Schedule ,<\/li>\n<li>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),<\/li>\n<li>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) whose accounts are audited by the Comptroller and Auditor General, being a fund which includes\u2014(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 sub-paragraph (ii),<\/li>\n<li>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<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>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) whose accounts are audited by the Comptroller and Auditor General, being a fund which includes money paid into it by that person.<\/p>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Access_to_documents_and_information\"><\/span>Access to documents and information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comptroller and Auditor General or an officer of his, or a person referred to \u00a0for 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) of his authorisation, if so requested\u2014<\/p>\n<ul>\n<li>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,<\/li>\n<li>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,<\/li>\n<li>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.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Provisions_in_relation_to_certain_reports_of_Comptroller_and_Auditor_General\"><\/span>Provisions in relation to certain reports of Comptroller and Auditor General.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Upon the completion of the audit of the accounts of a person or fund whose accounts are audited by him 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\u2014<\/p>\n<ul>\n<li>to the relevant Minister, and<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>The Comptroller and Auditor General may, if he considers it appropriate to do so, prepare a special report in writing in relation to\u2014<\/p>\n<ul>\n<li>an inspection carried out by him or an examination carried out by him , or<\/li>\n<li>any general matters arising in relation to audits, inspections or examinations carried out by him under the 1993 Act or under any other enactment,<\/li>\n<\/ul>\n<p>and shall submit a copy of the report to the relevant Minister.<\/p>\n<p>The Comptroller and Auditor General shall, as soon as may be, submit a copy of any report prepared by him 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.<\/p>\n<p>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 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.<\/p>\n<p>The Minister of the Government to whom a copy of a report of the Comptroller and Auditor General is submitted shall cause a copy of the report to be laid before D\u00e1il \u00c9ireann not later than 3 months after the date of the submission to him.<\/p>\n<p>Whenever the Committee of D\u00e1il \u00c9ireann established under the Standing Orders of D\u00e1il \u00c9ireann to examine and report to D\u00e1il \u00c9ireann on the appropriation accounts makes a report to D\u00e1il \u00c9ireann following its consideration of a report of the Comptroller and Auditor General, the report of such Committee shall be considered by D\u00e1il \u00c9ireann as soon as possible after it is laid before it.<\/p>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Fees_in_respect_of_audits_inspections_and_examinations\"><\/span>Fees in respect of audits, inspections and examinations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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, or an examination , 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.<\/p>\n<p>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. A fee paid shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Audit_of_accounts_of_and_examinations\"><\/span>Audit of accounts of, and examinations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<p>The appointment of an auditor shall be upon and subject to such terms and conditions (including terms and conditions relating to remuneration) as the Minister may determine.\u00a0The 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.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-28688\" data-postid=\"28688\" class=\"themify_builder_content themify_builder_content-28688 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Control of disbursements 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\u2014 that are to meet disbursements [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[56],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28688"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=28688"}],"version-history":[{"count":5,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28688\/revisions"}],"predecessor-version":[{"id":29171,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28688\/revisions\/29171"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=28688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=28688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=28688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}