Comptroller and Auditor General (Amendment) Act, 1993

Keeping and audit of Finance Accounts.

4.—(1) The Minister shall cause the Finance Accounts to be kept, in such form as he may specify, in respect of the financial year beginning not less than 3 months after the commencement of this section and each subsequent financial year and shall cause them to be transmitted, not later than the 30th day of June following the end of the financial year to which they relate, to the Comptroller and Auditor General.

(2) The Comptroller and Auditor General shall audit the Finance Accounts transmitted to him pursuant to subsection (1).

(3) Upon completion of the audit of the Finance Accounts, the Comptroller and Auditor General shall prepare a report in writing in relation to them and shall submit a copy of the report together with a copy of the said Finance Accounts to the Minister not later than the 31st day of August in the year following the financial year to which they relate and the Minister shall cause copies of the report and the said Finance Accounts to be laid before Dáil Éireann not later than the 30th day of September in that year or if Dáil Éireann then stands dissolved, the date that is one week after the first meeting of the next Dáil Éireann.

(4) The Minister may by order vary one or more of the dates standing specified for the time being in subsections (1) and (3) and those subsections shall have effect in accordance with the provisions of any order under this section for the time being in force.

(5) In this section “the Finance Accounts”, in relation to a financial year, means—

(a) an account showing the payments into and out of the Central Fund in that year, and

(b) such other, if any, accounts and statements as the Minister considers appropriate and specifies to the Comptroller and Auditor General.