Comptroller and Auditor General (Amendment) Act, 1993
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Audit of accounts of, and examinations under section 9 in relation to, Comptroller and Auditor General. |
13.—(1) The appropriation account of the Office of the Comptroller and Auditor General for each financial year shall be audited on behalf of the Comptroller and Auditor General by a person appointed by him (being a person other than an officer, or other member of the staff, of the Comptroller and Auditor General) who is qualified for appointment as auditor of a company. | |
(2) The appointment of an auditor under this section shall be upon and subject to such terms and conditions (including terms and conditions relating to remuneration) as the Minister may determine. | ||
(3) The remuneration of an auditor appointed under this section shall be paid as part of the expenses of the Office of the Comptroller and Auditor General. | ||
(4) (a) Section 3 shall apply to an audit of the appropriation account of the Office of the Comptroller and Auditor General carried out by a person appointed under subsection (1) as it applies to an audit of the appropriation account of a Department with the modifications that the certificate and report of the person shall be attached to the certificate and report of the Comptroller and Auditor General on that appropriation account and the Comptroller and Auditor General shall cause copies of those documents to be laid before Dáil Éireann, and with any other necessary modifications. | ||
(b) Section 10 shall, with any necessary modifications, apply to an auditor appointed under this section as it applies to the Comptroller and Auditor General. | ||
(5) An auditor appointed under this section may, if he considers it appropriate to do so, with the consent of the Minister, carry out an examination under section 9 in relation to the Office of the Comptroller and Auditor General and may, if he considers it appropriate to do so, prepare a special report in writing in relation to the examination and shall submit any such report to the Comptroller and Auditor General who shall cause a copy thereof to be laid before Dáil Éireann not later than 3 months after the date of the submission to him and, accordingly, that section shall apply, with any necessary modifications, to such an auditor as it applies to the Comptroller and Auditor General. | ||
(6) Subsection (1) shall not apply in relation to the appropriation account of the Office of the Comptroller and Auditor General for a financial year of the Comptroller and Auditor General beginning less than 3 months before the commencement of this section. |