44.— (1) As soon as practicable after the commencement of this section, the Garda Commissioner shall establish an audit committee to perform the functions specified in section 45.

(2) The audit committee is to consist of the following persons, all of whom are to be appointed by F91[the Authority]:

(a) a Deputy Garda Commissioner F92[or a member of the civilian staff of the Garda Commissioner of a grade equivalent to that of Deputy Garda Commissioner];

(b) not fewer than 4 other persons who have relevant skills and experience and none of whom is, or has ever been, a member of the Garda Síochána.

(3) F91[The Authority] shall designate as the chairperson of the audit committee one of the persons appointed under subsection (2)(b).

F91[(4) The members of the audit committee hold office for the period that may be determined by the Authority, but a member—

(a) may resign from the committee by letter addressed to the Authority, or

(b) may at any time be removed from office by the Authority for stated reasons.]

(5) The members appointed under subsection (2)(b) hold office on such terms and conditions as may be F91[determined by the Authority with the consent of the Minister] and the Minister for Finance.

(6) The Garda Commissioner shall ensure that the audit committee is provided with the necessary secretarial and other resources to enable it to perform its functions.

F92[(7) The audit committee may act notwithstanding one or more than one vacancy in its membership, including a vacancy that results in subsection (2) not being complied with.]