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.