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Updated to 17 November 2025 (Act No. 11 of 2025 and S.I. No. 542 of 2025)

Comptroller and Auditor General (Amendment) Act 1993
No. 8 of 1993

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
S. 1 23 September 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1)
S. 2 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4)
S. 3 as respects financial years beginning on or after 1 January 1994 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(3)
Ss. 4 - 7 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2)
S. 8 as respects financial years beginning on or after 1 January 1994 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5)
S. 9 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4)
S. 10 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2)
S. 11 as respects financial years beginning on or after 1 January 1994 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5)
S. 12 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4)
Ss. 13 - 17 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2)
S. 18 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4)
S. 19 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4)
S. 20(1) insofar as it applies to ss. 4, 6, 12, 14, 28, 39, 45 and 46 of the Exchequer and Audit Departments Act 1866 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(a)
S. 20(1) insofar as it applies to ss. 7, 8, 9(2), (4), (5) and 10(2) of the Exchequer And Audit Departments Act 1921 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(b)
S. 20(1) insofar as it applies to ss. 1-3, 5, 6 of the Comptroller and Auditor-General Act 1923 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(c)
S. 20(1) insofar as it applies to the enactments specified at reference numbers 6, 7, 9, 11, 12 in the 4th Schedule to the Act 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(d)
S. 20(1) insofar as it applies to ss. 13, 15 of the Exchequer and Audit Departments Act 1866  1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(2)
S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to the enactments specified at reference numbers 1, 5, 8, 10, 13 in the 4th Schedule to the Act  1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(a)
S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss.  21, 22, 31, 32, 34, 37, 44 of the Exchequer and Audit Departments Act 1866 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(b)
S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss. 1-6 and s. 9(3) of the Exchequer and Audit Departments Act 1921 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(c)
S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to s. 7(1) of the Comptroller and Auditor-General Act 1923 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(d)
S. 20(2) as respects financial years beginning on or after 1 January 1994 1 January 1994 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5)
S. 20(3) 23 September 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1)
S. 21 1 October 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2)
S. 22 23 September 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1)
S. 23 23 September 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1)
S. 24 23 September 1993 Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1)

Amendments and other effects

How Affected Affecting Provision
Designation of accounting officer for appropriation of accounts under. S.I. No. 373 of 2003, art. 31
  33/2004, s. 29
  33/2004, s. 40 (2) (d)
  S.I. No. 270 of 2004, art. 30
  34/2009, ss. 1 (2), 38 (5)
  1/2024, ss. 1(2), 72(1)
  1/2024, ss. 1(2), 140(1)
  1/2024, ss. 1(2), 187(1)
Appl. S.I. No. 4 of 2010, arts. 2, 14
  1/1999, ss. 1 (2), 56
Appl. with mod. 9/2000, ss. 3, 14(1)(d)
  29/2002, s. 20(6)(d)
Duty of the Secretary General to use resources in accorandance with provisions under. 28/2003, ss. 1(2), 3(1)(a), 16 (1)(e)
Trans. of cert. functns. under S.I. No. 418 of 2011, arts. 1(2), 3 & sch. 1
S. 5 appl. S.I. No. 109 of 2000, art. 25(3)
  S.I. No. 446 of 2001, art. 17(3)
  S.I. No. 160 of 2002, reg. 20(4)
  S.I. No. 891 of 2004, reg. 14(2)
  S.I. No. 451 of 2004, reg 17
  S.I. No. 179 of 2004, reg. 10(2)
  S.I. No. 90 of 2004, art. 15(6)
  S.I. No. 132 of 2005, reg. 20(6)
  S.I. No. 632 of 2006, arts. 2, 13(2)
  S.I. No. 246 of 2007, art. 14(3)
S. 6 rep. with savings. 42/2004, ss. 3 (2), 71 (1) (2) (4), 73 (1) (3), sch. 4, pt. 1
S. 6(5) dates specified S.I. No. 196 of 1994, art. 3
S. 6(6) dates specified S.I. No. 196 of 1994, art. 4
S. 7(1) - (6) am. 11/2013, ss. 1(2), 72(1), sch. 6, item 13
S. 7(5) dates specified S.I. No. 197 of 1994, art. 3
S. 7(6) dates specified S.I. No. 197 of 1994, art. 4
S. 9 appl. 42/2004, ss. 3 (1) (2), 36 (8)
S. 10(3) substituted 7/2018, ss. 1(3), 176(a)
S. 11 appl. S.I. No. 160 of 2002, reg. 20(5)
  S.I. No. 891 of 2004, reg. 14(2)
  S.I. No. 179 of 2004, reg. 10(2)
  S.I. No. 632 of 2006, arts. 2, 13(3)
  S.I. No. 246 of 2007, art. 14(4)
S. 11(2) appl. 28/1971, s. 17 and sch.
  14/1986, s. 12A (as inserted by 8/2007, s. 39, sch. 3)
  15/1987, s 6A (1) (d) (as inserted by 38/2009, s. 4)
  18/1990, s. 6A (as inserted by23/2014, ss. 1(3), 12)
  25/1990, s. 22A (as inserted by 8/2007, s. 37 and sch. 2)
  16/1992, s. 9 and sch. 3 (as substituted by 25/2006, ss. 1 (2), 50)
  15/1992, s. 9 and sch. 3 (as inserted by 25/2006, ss. 1 (2), 26)
  29/1993, ss. 1 (2), 71A (1) (d)
  18/1994, s. 39A (as inserted by 2/2016, ss. 21 (2), 12)
  32/1995, s. 10A (1) (a) (as inserted by 14/2008, ss. 1 (2), 77)
  24/1997, s. 24 (3), sch. 4, pt. 8 (1) (d) (as inserted by 25/2006, ss. 1 (2), 53)
  26/1999, s. 50, sch. 2, pt. 6 (1) (d) (as inserted by 25/2006, ss. 1 (2), 54)
  1/2000, s. 23 (1) (d) (as substituted by 2/2007, s. 8)
  9/2000, ss. 3, 14 (1) (d)
  16/2002, ss. 1 (3), 24 (1) (d) (2)
  29/2002, s.20 (6) (d)
  25/2003, s. 25 (1) (d)
  10/2003, ss. 6, 32 (1) (d)
  42/2004, s 34B (as inserted by 17/2014, s. 12)
  42/2004, s. 40I (3) (b) (as inserted by 23/2013, s. 17)
  36/2004, ss. 11 (1) (d), 19 (2)
  12/2004, ss. 1 (2), 6, sch. 1, par. 5 (1) (d)
  30/2004, ss. 30(1)d), 53(2)
  27/2004, ss. 2, 179 (1) (d)
  20/2005, ss. 2, 43 (2) (d)
  31/2005, s. 31 (1) (d)
  20/2005, ss. 2, 43 (2) (d)
  20/2005, ss. 2, 78 (1) (d)
  10/2025, ss. 1 (2), 49 (1) (9)
  S.I. No. 632 of 2006, arts. 2, 13
  19/2006, s. 20 (4) (d)
  14/2006, s. 17(15)
  8/2006, s. 68 (1) (d)
  23/2007, ss. 3, 24 (1) (d)
  19/2007, ss. 1 (2), 16 (1) (d)
  12/2007, s. 7 (1) (d)
  34/2009, ss. 1 (2), 38 (1) (d)
  34/2009, ss. 1 (2), 58 (1) (d)
  18/2009, s. 27 (as substituted by 41/2022, s. 8)
  8/2009, ss. 1 (2), 16 (1) (d)
  6/2009, ss. 1 (2), 22 (1) (d)
  21/2010, ss. 2 (1), 105 (1) (d)
  10/2010, s. 28 (d)
  41/2011, ss. 1 (2), 28 (5) (d)
  40/2011, ss. 1 (2), 23 (1) (d)
  44/2012, ss. 1(2), 18 (1)(d)
  41/20
  39/2012, ss. ss. 7 and sch., 11 (2)
  35/2012, ss. 1 (2), 15 (1) (d)
  28/2012, ss. 1 (2), 18 (1) (d)
  40/2013, ss. 1 (2), 33 (1) (d)
  25/2013, ss. 1 (2), 25 (1) (d)
  11/2013, ss. 1(2), 25 (1) (d)
  11/2013, ss. 1(2), 25 (2) (d)
  38/2014, ss. 1 (2), 929 (1) (d)
  29/2014, ss. 1 (5), 26 (1)(d)
  25/2014, ss. 1 (3), 22 (1) (d)
  23/2014, ss. 1(3), 54 and sch. 4
  22/2014, ss. 1 (2), 20 (1) (d)
  65/2015, ss. 1 (2), 29 (d)
  44/2015, s. 18 (1) (d)
  15/2015, ss. 1 (2), 23 (1) (d)
  14/2015, ss. 1 (2), 18 (1) (d)
  22/2017, ss. 1 (2), 22 (1) (d)
  28/2018, ss. 1 (2), 17 (2) (d)
  27/2018, ss. 1 (2), 24 (5) (d)
  3/2018. ss. 1 (2), 14 and sch. 2
  47/2019, ss. 1 (3), 14 (1) (d)
  33/2019, ss. 1 (2), 39 (1) (d)
  28/2019, ss. 1 (2), 21 (1) (c)
  6/2013, ss. 1 (2), 18AA (2) (d)
  50/2021, ss. 1 (5), 61 (1) (d)
  48/2021, s. 944N (as inserted by 48/2021, ss. 1 (2), 10)
  26/2021, ss. 1 (2), 18 (1) (d)
  31/2022, ss. 1 (2), 27 (1) (d)
  30/2022, ss. 1 (5), 24 (d)
  18/2022, ss. 1 (2), 24 (1) (d)
  19/2023, ss. 2, 35 (1) (d)
  31/2023, ss. 1 (2), 35 (1) (d)
  33/2023, ss. 1 (2), 22 (1) (d)
  20/2024, ss. 1 (2), 33 (1) (d)
  15/2024, ss. 1 (2), 30 (1) (d)
  18/2024, ss. 1 (4), 142 (1) (d)
  34/2024, ss. 1 (3), 519 (1) (d)
  35/2024, ss. 1 (2), 24 (1) (d)
  1/2024, ss. 1(2), 72 (2) (d)
  1/2024, ss. 1(2), 140 (2) (d)
  1/2024, ss. 1(2), 187 (2) (d)
S. 11(2) applic. ext. 33/2000, ss. 3, 26 (4) (d)
  25/2001, ss. 1 (3), 47 (6) (d)
  20/2001, ss. 14, 13, 3
  20/2002, ss. 4, 34 (1) (d)
  22/2002, ss. 1 (2), 18 (1) (d)
 
  30/2003, ss. 1 (4), 3, 14 (1) (d)
  36/2004, ss. 11 (1), 19 (2)
  10/2005, ss. 1(2), 49 (1) (2)
S. 11(2) non applic. of. 47/1998, s.2 (10)
S. 11(2) appl. with mods. 23/2001, ss. 1 (3), 17 (1) (d)
  14/2002, ss. 2, 38
  25/2003, s.25 (1) (d)
  28/2003, ss. 1 (2), 3 (1) (a), 14 (4) (d)
S. 11(2) req. of Chief Executive of PIAB to give report to Dail in relation to matters reported under. 46/2003, ss. 2, 65 (d)
S. 11(2) req. of Director to give report to Dail in relation to cert. matters reported under. 27/2004, ss. 1 (2), 179 (1) (d)
S. 11(2) req. of Chief Exec. Officer of the National Council of Special Education to give evidence when required. 30/2004, ss. 30 (1) (2), 53
S. 11(2) req. of Ombudsman Commission to give evidence when req. relating to matters ref.to in report under. 20/2005, ss. 2, 78 (1) (d) (i)
S. 12 provision. for payment under. 26/2005, ss. 5 (5), 364 (1)
S. 14(1) rate of remuneration prescribed S.I. No. 49 of 2012, arts. 2, 4
  S.I. No. 791 of 2007, art. 2
  S.I. No. 14 of 2006, art. 2
  S.I. No. 391 of 2005, arts. 1(2), 2
  S.I. No. 116 of 2002, arts. 1(2), 2
  S.I. No. 658 of 2001, arts. 1(2), 2
  S.I. No. 202 of 2001, arts. 1(2), 2, 3
  S.I. No. 7 of 2000, arts. 1(2), 2
  S.I. No. 121 of 1998, regs. 1(2), 2
S. 14(1) rate of remuneration determined S.I. No. 318 of 1993, arts. 2, 3
S. 14(3) Min. power restricted 10/2011, ss. 1(2), 6, 18 & Sch. 3
S. 15(2)(a) am. 7/2004, ss. 3, 6, 7, 10, sch. 2, pt. 2
S. 15(5) Min. power restricted 10/2011, ss. 1(2), 6, 18 & Sch. 3
S. 15(6)(a) substituted 7/2004, schedule 2, pt. 3 as inserted by 39/2018, s. 7, schedule
S. 16 appl. 8/1997, ss. 1 (2), 77 (13)
S. 18A amended 1/2024, ss. 1(2), 273
  49/2015, ss. 1(3), 60
S. 18A ins. 20/2005, ss. 2, 132
S. 18B s. ins. 12/2006, ss. 2(1), 24
S. 18C inserted 7/2018, ss. 1(3), 176(b)
S. 19 applic. of duties specified. 31/1996, s. 19 (4)
  28/2003, s. 14A (11) (b) (as inserted by 44/2009, s. 10)
  28/2003, s.16 (1) (f) (as inserted by 44/2009, s. 12 (1) (a))
  42/2004, s. 40I (3) (b) (as inserted by 23/2013, s. 17)
  33/2004, s. 29 (as substituted by 33/2004, ss. 1 (3), 19)
  26/2017, ss. 1 (2), 17 (9)
  7/2018, ss. 1(3), 19 (1)
  50/2022, ss. 1 (2), 18 (9)
S. 19 applic. of duties ext. 23/2001, ss. 1 (3), 19
S. 19 definition of "accounting officer" extended 26/1999, ss. 1(2), 50
S. 19(1)(a), (d), duty of the Secretary General to enable matters under to be addressed. 28/2003, ss. 1 (2), 3 (1) (a), 16 (1) (e)
S. 19 audit committee's duty to advise under. 20/2005, ss. 2, 45 (2) (b)
S. 19(2) application restricted in so far as it relates to data protection matters 7/2018, ss. 1(3), 25(2)
Sch. 1 references construed 55/2015, s. 7(2)
Sch. 1 am. 31/1996, ss. 2, 19 (2)
  S.I. No. 70 of 1996, art. 2
  23/2007, ss. 3 ,105 and sch. 2 pt. 2, item 1
  42/2007, s. 9
  S.I. No. 337 of 2010, art 2(a)
  27/2014, ss. 28(1), 37(3), 43
Sch. 2 am. 44/2015, s. 38(2)
  S.I. No. 242 of 1994, art. 3
  32/2000, ss. 7 (1), 8 (2), sch.
  12/2001, ss. 12 (1), 13 (2), sch. pt. 1
  S.I. No. 337 of 2010, art. 2(b)

SIs made under the Act

SectionSIs made under the Act
S. 6(5) Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994)
S. 6(6) Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994)
S. 7(5) Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994)
S. 7(6) Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994)
S. 14(1) Remuneration of the Comptroller and Auditor General Order 2012 (S.I. No. 49 of 2012)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2007 (S.I. No. 791 of 2007)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2006 (S.I. No. 14 of 2006)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2005 (S.I. No. 381 of 2005)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2002 (S.I. No. 116 of 2002)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) (No. 2) Order 2001 (S.I. No. 658 of 2001)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2001 (S.I. No. 202 of 2001)
  Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2000 (S.I. No. 7 of 2000)
  Comptroller and Auditor General (Amendment) Act 1993 Order 1998. (S.I. No. 121 of 1998)
  Comptroller and Auditor General (Amendment) Act 1993 Order 1995 (S.I. No. 119 of 1995)
  Comptroller and Auditor General (Amendment) Act 1993 Order 1994 (S.I. No. 424 of 1994)
  Comptroller and Auditor General (Amendment) Act 1993 (No. 2) Order 1993 (S.I. No. 318 of 1993)
S. 21 Comptroller and Auditor General (Section 21) Order 1996 (S.I. No. 70 of 1996)
S. 21(1) Comptroller and Auditor General (Amendment) Act 1993 (Section 21(1)) Order 2010 (S.I. No. 337 of 2010)
  Comptroller and Auditor General (Section 21) Order 1994 (S.I. No. 242 of 1994)