Comptroller and Auditor General (Amendment) Act 1993
Duties of accounting officers.
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.
Annotations
Modifications (not altering text):
C16
Application of section restricted in so far as it relates to data protection matters (1.01.2020) by Data Protection Act 2018 (7/2018), s. 25(2), S.I. No. 570 of 2019.
Accountability for accounts of Commission
25. ...
(2) Section 19 (2) of the Comptroller and Auditor General (Amendment) Act 1993 shall, in so far as it relates to data protection matters, not apply to the Commissioner or chairperson who is the accounting officer pursuant to subsection (1).
C17
References to "accounting officer" construed (11.06.2001) by Qualifications (Education and Training) Act 1999 (26/1999), s. 50, S.I. No. 418 of 2001.
Chief executive.
50.— ...
(5) For the purposes of section 19 of the Comptroller and Auditor General (Amendment) Act, 1993, “accounting officer” shall include a chief executive appointed under subsection (1).
...
C18
Application of section extended and references construed (2.06.2004) by Vocational Education (Amendment) Act 2001 (23/2001), s. 19, S.I. No. 918 of 2004.
Application of section 19 of Comptroller and Auditor General (Amendment) Act, 1993, to vocational education committees
19.— Section 19 of the Comptroller and Auditor General (Amendment) Act, 1993, shall apply to vocational education committees as it applies to Departments of State and accordingly references therein to a Department, an accounting officer and appropriation accounts shall be construed as including references to a vocational education committee, a chief executive officer of a vocational education committee and the accounts of a vocational education committee.
C19
References to "accounting officer" construed (16.06.1997) by Universities Act 1997 (24/1997), s. 24(2), S.I. No. 254 of 1997).
Chief officer.
24.— ...
(2) For the purposes of section 19 of the Comptroller and Auditor General (Amendment) Act, 1993, the expression “accounting officer” shall include a chief officer of a university to which this Act applies.
...
C20
Application of section extended (11.10.1996) by Criminal Assets Bureau Act 1996 (31/1996), s. 19(4), commenced on enactment.
Advances by Minister to Bureau and audit of accounts of Bureau by Comptroller and Auditor General.
19.— ...
(4) All of the duties specified in section 19 of the Comptroller and Auditor General (Amendment) Act, 1993 , shall apply to the Accounting Officer for the Vote for the Office of the Minister in regard to the income, expenditure and assets of the Bureau.