Cork Harbour Act, 1933

• Permanent Page URL

Audit of accounts.

7.—(1) It shall be the duty of the secretary to the Commissioners on any examination and audit of accounts to attend before the auditor at the appointed time and place and there to produce and give to the auditor all his books of accounts, vouchers, receipts, and other documents and all such information in his possession as shall be required by the auditor, and it shall also be the duty of every Commissioner and every officer and servant (other than the secretary) of the Commissioners, if required by the auditor so to do, to attend before the auditor at the time and place appointed for the examination and audit, and there to produce and give to the auditor all such documents and information in their possession, respectively, as shall be required by the auditor.

(2) It shall be the duty of the auditor on any examination and audit under this section to examine into the accounts of the Commissioners, and to disallow and strike out of such accounts all payments, charges and allowances made by any person and charged on the funds of the Commissioners which are in his opinion contrary to law and to surcharge the same upon the person making or authorising the payment, charge or allowance so disallowed and struck out, and thereupon to certify the same to be due from such person.

(3) The auditor shall on application made to him in writing within ten days after the completion of any examination and audit made by him under this section by any person aggrieved by any disallowance or surcharge made by him on such examination and audit state in writing his reasons for such disallowance or surcharge and furnish forthwith a copy of such statement to such aggrieved person.

(4) Any person aggrieved by any disallowance or surcharge may within twenty-one days after the completion of the audit if a statement of the auditor's reasons for such disallowance or surcharge has not been applied for within ten days after the completion of the audit or within fourteen days from the furnishing of the statement of such reasons if such statement has been applied for within the time aforesaid either—

(a) upon notice in writing to the auditor of his intention in that behalf appeal in writing to the Minister who shall deal with the matter (including, but subject to the provisions of this section, the costs of appeal) as justice may require, and if the Minister find that any disallowance or surcharge was lawfully made but that the subject matter thereof was incurred under such circumstances as to make it fair and equitable that the disallowance or surcharge should be remitted, he may direct that the same shall be remitted either in whole or in part, and the decision of the Minister on any such appeal shall be final and shall not be subject to appeal to or review by any court, or

(b) in lieu of such appeal to the Minister upon notice in writing to the auditor of his intention in that behalf apply to the High Court for a writ of certiorari to remove into the said Court the said allowance, disallowance, or surcharge in such manner as may be provided by rules of court, and on the removal of such allowance, disallowance, or surcharge, the Court shall make such order thereon (including, but subject to the provisions of this section, an order as to costs) as justice may require.

(5) On any proceedings under the foregoing sub-section the Minister or the High Court as the case may be may, if it appears to such Minister or Court that the decision of the auditor was correct, direct that the costs of the auditor be paid by the person appealing or prosecuting such writ of certiorari as the case may be, or if it appears to such Minister or the High Court that the decision of the auditor was erroneous direct that the costs of the person appealing or prosecuting of such writ of certiorari as the case may be, be paid out of the harbour revenue, but in no case shall any order for payment of the costs of the person appealing or prosecuting such writ of certiorari be made against the auditor.

(6) Any costs (including costs between solicitor and client) incurred by the auditor in relation to any proceedings on any appeal or writ of certiorari under this section and which have not been recovered by the auditor from the person appealing or prosecuting such writ of certiorari shall be paid to the auditor out of the harbour revenue.

(7) Any sum certified by the auditor under this section to be due by any person shall (subject to any reversal, cancellation or variation of the certificate by the Minister or the High Court) be paid by such person to the auditor within twenty-one days after the completion of the audit, or, in case an application has been made for a statement of the auditor's reasons for such allowance, disallowance, or surcharge, within fourteen days from the date of the delivery of such statement, or, in case an appeal has been made to such Minister or proceedings have been taken by way of certiorari, within fourteen days from the date of the decision on such appeal or proceedings, and every allowance made by the auditor, which has been disallowed by such Minister or Court, shall be a sum due from the person making or authorising the payment which was the subject of such allowance, and shall be paid to the auditor within fourteen days from the date of the decision of such Minister or Court, and any sum payable under this sub-section to the auditor, may, if not so paid in accordance with this sub-section, be recovered as a civil debt by the auditor by action or other proceeding in any court of competent jurisdiction, and every sum paid to or recovered by the auditor under this sub-section shall, when received by him, be applied by him in the manner directed by the Minister and any costs and expenses by the auditor in proceedings for the recovery of any such sum which are not recovered by the auditor from the defendant in any such proceedings shall be paid to the auditor out of the harbour revenue.

(8) Every person who being required by or in pursuance of this section to attend before the auditor or to produce any document or give any information to the auditor fails or refuses so to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds or at the discretion of the court to imprisonment for a term not exceeding one month.

(9) Every person required by or in pursuance of this section to produce any document or to give any information to the auditor shall if so required by the auditor verify on oath (which oath the auditor is hereby authorised to administer) any document produced or statement made by him to the auditor and any person who shall upon examination upon oath by or before an auditor under this section wilfully give false evidence shall be guilty of perjury, and shall be punishable accordingly.