Comptroller and Auditor General (Amendment) Act, 1993
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Provisions in relation to certain reports of Comptroller and Auditor General. |
11.—(1) Upon the completion of the audit of the accounts of a person or fund whose accounts are audited by him under section 5 (1) (including the accounts referred to in section 5 (1) (a) (iv)), the Comptroller and Auditor General shall draw up a report in writing in relation to the accounts and shall submit a copy of the accounts together with his report thereon, in case the accounts are those of a person, to the person or, in case the accounts are those of a fund, to the Minister of the Government, the Department or the person by or for whom or by or for which the fund is owned, operated, or controlled or held in trust, and a person (other than a Minister of the Government) to whom the documents aforesaid are so submitted shall as soon as may be submit copies thereof— | |
(a) to the relevant Minister, and | ||
(b) to any other person to whom, immediately before the passing of this Act, the report, or a copy thereof, of the auditors of the person or fund concerned on the accounts of the person or fund was required by or under any enactment to be submitted. | ||
(2) (a) The Comptroller and Auditor General may, if he considers it appropriate to do so, prepare a special report in writing in relation to— | ||
(i) an inspection carried out by him under section 8 or an examination carried out by him under section 9 , or | ||
(ii) any general matters arising in relation to audits, inspections or examinations carried out by him under section 5 , 6 , 7 , 8 or 9 or under any other enactment, | ||
and shall submit a copy of the report to the relevant Minister. | ||
(b) The Comptroller and Auditor General shall, as soon as may be, submit a copy of any report prepared by him under paragraph (a) to any person (other than a Minister of the Government) to whom the report relates or, as the case may be, to any person by or for whom or by or for which the fund to which the report relates is owned, operated, controlled or held in trust. | ||
(3) (a) The Minister of the Government to whom a copy of a report of the Comptroller and Auditor General and a copy of the accounts to which the report relates are submitted under subsection (1) shall, as soon as may be, cause a copy of the report and a copy of the accounts so submitted to be laid before each House of the Oireachtas. | ||
(b) The Minister of the Government to whom a copy of a report of the Comptroller and Auditor General is submitted under subsection (2) shall cause a copy of the report to be laid before Dáil Éireann not later than 3 months after the date of the submission to him. | ||
(4) Whenever the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts makes a report to Dáil Éireann following its consideration of a report of the Comptroller and Auditor General, the report of such Committee shall be considered by Dáil Éireann as soon as possible after it is laid before it. | ||
(5) In any report of his, whether under this Act or any other enactment, the Comptroller and Auditor General shall not question, or express an opinion on, the merits of policies or of policy objectives. | ||
(6) (a) In this section “the relevant Minister”, in relation to copies of the accounts of a person or fund and of the report of the Comptroller and Auditor General in relation thereto and of a special report under subsection (2) (a), means— | ||
(i) if the report relates only to either one person or one fund— | ||
(I) in case functions in relation to the person or fund stand conferred on a Minister of the Government by or under any statute by specific reference to the person or fund, that Minister of the Government, | ||
(II) in case no such functions stand so conferred— | ||
(A) if a payment or payments was or were made to the person or fund in the financial year to which the report relates out of moneys provided by the Oireachtas or out of the Central Fund or the growing produce thereof, the Minister of the Government by whom the payment or the largest payment was made, or | ||
(B) if no such payment was so made, the Minister, | ||
(ii) if the report relates only to one Department, the Minister of the Government having charge of the Department or, if the Department is not in the charge of a Minister of the Government, the Minister, and | ||
(iii) if the report relates to a person, fund or Department and also relates to one or more other persons, funds or Departments, the Minister. | ||
(b) Where a report referred to in paragraph (a) relates to a subsidiary or fund to which clause (II) of subparagraph (i) of that paragraph applies but no such payment as is referred to in that clause was made to the subsidiary or fund in the financial year to which the report relates, the report shall be deemed for the purposes of that paragraph to relate to the person whose subsidiary it is or, as the case may be, the person by or for whom or by or for whose subsidiary the fund is owned, operated, controlled or held in trust. |