Garda Síochána Act 2005

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Functions of audit committee.

45.— (1) The audit committee shall—

(a) advise the Garda Commissioner on financial matters relating to his or her functions,

(b) report in writing at least once a year to the Commissioner on those matters and on its activities in the previous year, and

(c) provide the Minister with a copy of each report.

(2) The audit committee’s duties under subsection (1)(a) include advising on the following matters:

(a) the proper implementation of Government guidelines on financial issues;

(b) compliance with section 22 of the Exchequer and Audit Departments Act 1866 , section 19 of the Comptroller and Auditor General (Amendment) Act 1993 and any other obligations imposed by law relating to financial matters;

(c) the appropriateness, efficiency and effectiveness of the Garda Síochána’s procedures relating to—

(i) public procurement,

(ii) seeking sanction for expenditure and complying with that sanction,

(iii) acquiring, keeping custody of and disposing of assets,

(iv) risk management,

(v) financial reporting, and

(vi) internal audits.

(3) The audit committee shall meet at least 4 times in each year and may invite a person who has responsibility within the Garda Síochána for internal audits or for any financial matters or any other person it considers appropriate to attend specific meetings.

(4) The Garda Commissioner shall—

(a) ensure that the audit committee is provided with all of the Garda Síochána’s audit reports, audit plans and monthly reports on expenditures, and

(b) if he or she has reason to suspect that any material misappropriation of the money for which he or she is the accounting officer, or any fraudulent conversion or misapplication of the Garda Síochána’s property, may have taken place, report the matter to the committee as soon as practicable.

(5) In addition, the Garda Commissioner shall, subject to subsection (6), ensure that the audit committee is provided at its request with details of any financial matter or procedure necessary for performing its functions, including details relating to—

(a) any contract that the Commissioner proposes to enter into and that involves the expenditure of more than an amount specified by the committee, and

(b) any legal action against the Commissioner that gives rise to a potential financial liability.

(6) Details shall not be provided under subsection (5) in response to a request if the Garda Commissioner—

(a) considers that the provision of the details requested could prejudice the security of the State or endanger life, and

(b) so certifies in a statement to the audit committee.