Comptroller and Auditor General (Amendment) Act, 1993
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Control of disbursements by Comptroller and Auditor General. |
2.—(1) Upon receipt of a requisition in that behalf from the Minister, the Comptroller and Auditor General shall, if he is satisfied as to the correctness thereof, grant to the Minister, on the account of the Exchequer at the Central Bank or on the growing balance thereof, credits— | |
(a) that are to meet disbursements in respect of supply services and do not exceed the amounts authorised by the Central Fund (Permanent Provisions) Act, 1965 , or, as the case may be, voted by Dáil Éireann, for any supply service for the financial year to which the requisition relates, or | ||
(b) (i) that are to meet disbursements in respect of Central Fund services the making of which is certified by the Minister to fall due during the period of 3 months commencing with the commencement of the period in respect of which the credits are sought, | ||
(ii) that are of the amounts estimated to be required for the purpose specified in subparagraph (i) (being amounts not exceeding in aggregate any relevant limits specified by or under any enactment), and | ||
(iii) that comply in all other respects with the provisions of the enactments relating to them. | ||
(2) A requisition under subsection (1) shall be signed by the Minister or an officer of the Minister or of the National Treasury Management Agency authorised by the Minister in that behalf. | ||
(3) A credit granted under this section shall be used only for a purpose specified in the requisition therefor from the Minister. | ||
(4) A credit under this section granted for the purpose specified in subsection (1) (b) (i) shall, if not used during the period of 3 months for which the credit was granted, lapse. | ||
(5) Issues or transfers of money from the account of the Exchequer aforesaid required for the time being to meet disbursements referred to in subsection (1) shall be made on the authority of credits under this section upon orders issued in writing or by means of an electronic funds transfer system to the Central Bank— | ||
(a) in the case of disbursements referred to in paragraph (a) of subsection (1), by an officer of the Minister, authorised in that behalf by the Minister, and | ||
(b) in the case of disbursements referred to in paragraph (b) of subsection (1), by an officer of the Minister or of the National Treasury Management Agency so authorised. | ||
(6) A daily account of all issues or transfers made from the account of the Exchequer at the Central Bank shall be sent by the Central Bank to the Comptroller and Auditor General. | ||
(7) Where the account of the Exchequer at the Central Bank has been operated to a material extent otherwise than in accordance with this section, the Comptroller and Auditor General shall, as soon as practicable— | ||
(a) draw up a report in writing of that fact, and | ||
(b) cause the report to be laid before Dáil Éireann. |