Comptroller and Auditor General (Amendment) Act 1993
Conduct of business of Office of Comptroller and Auditor General.
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).
Annotations
Modifications (not altering text):
C14
Application of section extended (9.04.1997) by Central Bank Act 1997 (8/1997), s. 77(10), (11), (13), S.I. No. 150 of 1997.
Examination by Comptroller and Auditor General.
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(10) The Comptroller and Auditor General or an officer of the Comptroller and Auditor General being a person referred to in section 16(2) of the Comptroller and Auditor General (Amendment) Act 1993, for the purpose of obtaining any information that is required for the performance of his or her functions, on production, in the case of the officer, of his or her authorisation, if so requested—
(a) shall have access to and may take or at his or her request, shall be given such copies of or such extracts from such books, documents and records of the Bank or any subsidiary of the Bank as he or she may reasonably require,
(b) shall have access to and may take or at his or her request, shall be given such copies of or such extracts from any data or data material of the Bank or any subsidiary of the Bank as he or she may reasonably require and may extract information from any such data,(c) may obtain from any officer, servant or employee of the Bank or any subsidiary of the Bank such information within his or her knowledge or control as he or she 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.
(11) An officer of the Comptroller and Auditor General or person referred to in section 16(2) of the Comptroller and Auditor General (Amendment) Act 1993, exercising powers conferred on him or her under this section shall be authorised in writing by the Comptroller and Auditor General to exercise the powers conferred on him or her under this section for the purposes of this section.
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(13) The provisions of section 16 of the Comptroller and Auditor General (Amendment) Act, 1993 , shall apply in respect of the functions of the Comptroller and Auditor General under this section.