Comptroller and Auditor General (Amendment) Act 1993
Fees in respect of audits, inspections and examinations by Comptroller and Auditor General.
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 of the Minister.
(4) The Public Offices Fees Act, 1879, shall not apply in relation to a fee paid under this section.
Annotations
Modifications (not altering text):
C10
Functions transferred and references to “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in operation as per art. 1(2), subject to transitional provisions in arts. 6-9.
2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.
(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.
3. The functions conferred on the Minister for Finance by or under the provisions of —
(a) the enactments specified in Schedule 1, and
(b) the statutory instruments specified in Schedule 2,
are transferred to the Minister for Public Expenditure and Reform.
...
5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.
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Schedule 1
Enactments
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Part 2
1922 to 2011 Enactments
|
Number and Year |
Short Title |
Provision |
|
(1) |
(2) |
(3) |
|
... |
... |
... |
|
No. 8 of 1993 |
Comptroller and Auditor General (Amendment) Act 1993 |
Sections 3, 5, 7, 8, 11, 12, 17 and 21 |
|
... |
... |
... |
C11
Provision for payment for audit of Social Insurance Fund made (1.12.2005) by Social Welfare Consolidation Act 2005 (26/2005), s. 5, S.I. No. 923 of 2005.
Expenses.
5.— ...
(5) Any fees in respect of an audit of the Social Insurance Fund which are payable to the Comptroller and Auditor General in accordance with section 12 of the Comptroller and Auditor General (Amendment) Act 1993 shall be paid by the Minister out of that Fund.
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