Comptroller and Auditor General (Amendment) Act, 1993
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Conduct of business of Office of Comptroller and Auditor General. |
16.—(1) A function of the Comptroller and Auditor General may be performed by an officer of the Comptroller and Auditor General duly authorised by him in that behalf and— | |
(a) an authorisation under this section that is in force immediately before a person ceases to hold the office of Comptroller and Auditor General shall continue in force after such cesser and may be terminated by a person who holds the office of Comptroller and Auditor General at any time after such cesser, and | ||
(b) an authorisation under section 5 of the Comptroller and Auditor-General Act, 1923 , in force immediately before the commencement of section 20 shall continue in force, notwithstanding that section, as if given under this section and may be terminated accordingly. | ||
(2) The Comptroller and Auditor General may, if he considers it appropriate to do so, arrange with a person for the performance by the person, on his behalf and subject to his control and supervision and upon and subject to such other terms and conditions as he may determine with the consent of the Minister, of any function conferred on the Comptroller and Auditor General by this Act or by or under any other enactment. | ||
(3) The Comptroller and Auditor General may give directions (which shall be complied with) in relation to the manner in which accounts audited by him (other than under section 5 (2)) and other records and information in relation to such accounts and records should be presented to him for the purpose of the performance by him of his functions. | ||
(4) Subsections (1) and (2) shall not apply to the making of reports to Dáil Éireann under sections 2 or 3 or the certification of appropriation accounts under section 3 (5). |