Fisheries (Consolidation) Act, 1959
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THIRD SCHEDULE. Accounts of Boards of Conservators. | ||
Definitions. | ||
1. In this Schedule— | ||
the word “accounts” means accounts of receipts and payments; | ||
the word “audit” means an audit of the accounts of a board held in pursuance of paragraph 3 of this Schedule; | ||
the word “auditor” means in relation to the audit of the accounts of a board, the local government auditor nominated by the Minister for Local Government under paragraph 3 of this Schedule to hold such audit; | ||
the word “board” means a board of conservators; | ||
the expression “local government auditor” means a local government auditor within the meaning of Section 68 of the Local Government Act, 1941 (No. 23 of 1941). | ||
Accounts to be made up yearly. | ||
2. The accounts of every board shall be made up yearly to the end of each fishery year. | ||
Yearly audit of accounts by auditor. | ||
3. The accounts of a board for each fishery year shall be audited by a local government auditor nominated for the purpose by the Minister for Local Government. | ||
Audit fees. | ||
4. (1) At any time after the completion of an audit, the Minister for Local Government may by order fix the fee (in this paragraph referred to as an audit fee) to be paid in respect of such audit. | ||
(2) A board in respect of which an audit fee is fixed under this paragraph shall pay to the Minister for Local Government the amount of such fee. | ||
(3) The amount of any audit fee may, in default of payment, be deducted in whole or in part from any moneys payable by any Minister of State for any purpose whatsoever to the board by whom such audit fee is payable. | ||
(4) All moneys payable to the Minister for Local Government in discharge of audit fees shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct. | ||
(5) Every audit fee shall be deemed to cover every (if any) extraordinary audit of the accounts to which such fee relates which is held under paragraph 13 of this Schedule. | ||
(6) The Minister for Local Government may by order revoke any order made under this paragraph. | ||
Duties of auditor. | ||
5. It shall be the duty of the auditor at every audit of the accounts of a board held by him— | ||
(a) to examine such accounts, | ||
(b) to disallow every item of account which is contrary to law or which he deems to be unfounded, | ||
(c) to surcharge the amount of any payment disallowed upon the person making or authorising the making of the payment, | ||
(d) to charge the amount of any deficiency or loss upon any person (being a member, officer or servant of the board) by whose negligence or misconduct the loss or deficiency has been incurred, | ||
(e) to charge any sum which has not been duly brought into account upon the person (being an officer or servant of the board) by whom that sum ought to have been brought into account, | ||
(f) to certify the amount due by any person upon whom he has made a surcharge or a charge, | ||
(g) to certify at the conclusion of the audit his allowance of the accounts, subject to any disallowances, surcharges or charges which he may have made. | ||
Statement by auditor of reason for decision in respect of disallowance, surcharge, charge or allowance. | ||
6. (1) The auditor holding an audit of the accounts of a board shall, upon the application by any party aggrieved, state in writing at the foot of such accounts the reasons for his decision in respect of any disallowance, surcharge or charge made by him and also of any allowance which he may have made. | ||
(2) An application under subparagraph (1) of this paragraph shall be made, in the case of an allowance, not later than fourteen days after the allowance has been made and, in the case of a disallowance, surcharge or charge, not later than fourteen days after any sum has been certified to be due from any person in respect of the disallowance, surcharge or charge. | ||
Appeals against decision of auditor to the High Court or to the Minister. | ||
7. (1) Any person, who is aggrieved by any allowance, disallowance, surcharge or charge made by an auditor at any audit of the accounts of a board and who has not availed himself of subparagraph (2) of this paragraph, may apply to the High Court for an order of certiorari to remove the said allowance, disallowance, surcharge or charge into the High Court, and on such removal the following provisions shall apply— | ||
(a) the High Court shall decide the particular matter of complaint, | ||
(b) if the decision of the auditor is confirmed, then, unless the High Court orders the auditor's costs of the proceedings to be paid by the prosecutor, the High Court shall order those costs to be paid by such board, | ||
(c) if it appears to the High Court that the decision of the auditor was erroneous— | ||
(i) the Court may make such order as justice may require including an order for such payments as it thinks proper, | ||
(ii) the Court shall, unless it orders the prosecutor to abide his own costs of the proceedings, order such board to pay those costs and also, unless it directs the auditor to abide his own costs of the proceedings, those costs. | ||
(2) Any person, who is aggrieved by any disallowance, surcharge, charge or allowance made by an auditor at any audit and who has not availed himself of subparagraph (1) of this paragraph, may apply to the Minister to inquire into and decide upon the lawfulness of the reasons stated by the auditor for such disallowance, surcharge, charge or allowance, and thereupon the Minister may make such order as he deems requisite for determining the question and in deciding the application may do so according to the merits of the case, and, if he finds that any disallowance, surcharge or charge was lawfully made, but that the subject matter thereof was incurred under such circumstances as to make it fair and equitable that the disallowance, surcharge or charge should be remitted, he may direct that it shall be remitted upon payment of the costs (if any) which may have been incurred by the auditor or other competent authority in enforcing the disallowance, surcharge or charge and the decision of the Minister shall be final. | ||
(3) Every application under subparagraph (1) or (2) of this paragraph consequent upon the decision of the auditor on an audit shall be made within six weeks commencing on the day on which the applicant has received the auditor's reasons for such decision. | ||
Application to Minister to remit surcharge or charge confirmed by the High Court. | ||
8. If on the application to the High Court under subparagraph (1) of paragraph 7 of this Schedule by a person aggrieved by a surcharge or charge, the Court confirms the surcharge or charge, such person may, within four weeks commencing on the day of such confirmation, apply to the Minister to remit the surcharge or charge, and if, on such application, the Minister is of opinion that the circumstances of the case make it fair and equitable that the surcharge or charge should be remitted, he may direct that it be remitted upon payment of the costs incurred by the auditor or other competent authority in resisting the application to the High Court and otherwise enforcing the surcharge or charge. | ||
Recovery of surcharges, etc. | ||
9. (1) Where— | ||
(a) on the audit of the accounts of a board any sum is certified by the auditor to be due from any person, and | ||
(b) no application consequent upon the decision of the auditor is duly made under subparagraph (1) or (2) of paragraph 7 of this Schedule, | ||
such person shall pay such sum to such board upon the expiration of six weeks from the date of the certificate of the auditor certifying such sum to be due from such person or, if the auditor has, in pursuance of paragraph 6 of this Schedule, stated the reasons for his decision, the date of the receipt by such person of the said reasons. | ||
(2) Where— | ||
(a) on the audit of the accounts of a board any sum is certified to be due from any person, and | ||
(b) an application consequent upon the decision of the auditor is duly made under subparagraph (1) or (2) of paragraph 7 of this Schedule, and | ||
(c) it is decided that such sum or any part thereof is due from such person, | ||
such person shall pay such sum or such part thereof (as the case may be) to such board before the expiration of six weeks from such decision. | ||
(3) Any sum required by this paragraph to be paid to a board may, in default of being so paid upon the expiration of the period specified in that behalf by this paragraph, be recovered by the auditor concerned or by any other person appointed by the Minister for Local Government for that purpose as a simple contract debt. | ||
(4) Where an auditor or other person has recovered, consequent upon proceedings taken under this paragraph, any sum required by this paragraph to be paid to a board, he shall pay such sum to such board. | ||
(5) Where an auditor or other person incurs reasonable costs and expenses in connection with the recovery of a sum required by this paragraph to be paid to a board and obtains none or some only of such costs and expenses from the person by whom such sum is due, such board shall pay such costs and expenses or the balance thereof not obtained as aforesaid (as the case may be) to such auditor or other person, together with a sum representing reasonable compensation for his loss of time. | ||
Jurisdiction of the District Court in proceedings under paragraph 9 of this Schedule. | ||
10. Paragraph A of section 77 of the Courts of Justice Act, 1924 (No. 10 of 1924), as amended by section 52 of the Courts of Justice Act, 1936 (No. 48 of 1936), and section 94 of the Local Government Act, 1946 (No. 24 of 1946), is hereby further amended by the insertion at the end of the said paragraph of a new clause as follows— | ||
“(vii) jurisdiction, without any limit as to the amount of the claim, in proceedings at the suit of an auditor or other person under subparagraph (3) of paragraph 9 of the Third Schedule to the Fisheries (Consolidation) Act, 1959.” | ||
Powers of auditors to obtain evidence, etc. | ||
11. (1) An auditor holding an audit may take evidence on oath and for that purpose may administer oaths. | ||
(2) Subject to the provisions of subparagraph (3) of this paragraph the auditor holding an audit, may, by giving notice in that behalf in writing to any person, require that person to attend at such time and place as is specified in such notice to give evidence in relation to any matter in question at such audit or to produce any documents in his possession, custody or control which relate to any such matter. | ||
(3) The following provisions shall apply and have effect for the purposes of subparagraph (2) of this paragraph— | ||
(a) it shall not be necessary for any person to attend in compliance with a notice given under the said subparagraph (2) by an auditor at a place more than ten miles from such person's ordinary place of residence unless such sum as will cover the reasonable and necessary expenses of such attendance has been paid or tendered to such person; | ||
(b) a board whose accounts are being audited shall, at the request of the auditor, pay or tender to any person whose attendance the auditor requires under the said subparagraph (2) such sum as the auditor considers will cover the reasonable and necessary expenses of such attendance; | ||
(c) any person who in compliance with a notice under the said subparagraph (2) has attended at any place shall, save in so far as the reasonable and necessary expenses of such attendance have already been paid to him, be paid such expenses by the board whose accounts are being audited, and such expenses, save as aforesaid, shall, in default of being so paid, be recoverable as a simple contract debt in any court of competent jurisdiction; | ||
(d) every person to whom a notice has been given under the said subparagraph (2) who refuses or wilfully neglects to attend in accordance with such notice or who wilfully alters, suppresses, conceals or destroys any document to which such notice relates or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any document to which such notice relates shall be guilty of an offence under this paragraph and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds; | ||
(e) a notice under the said subparagraph (2) may be given either by delivering it to the person to whom it relates or by sending it by post in a prepaid registered letter addressed to such person at the address at which he ordinarily resides. | ||
Regulations as to audit. | ||
12. (1) The Minister may make regulations in relation to all or any of the following matters— | ||
(a) the form in which accounts of boards are to be kept, | ||
(b) the person by whom and the time within which such accounts are to be produced for audit, | ||
(c) the mode of conducting the audit, and | ||
(d) any other matter or thing relating to the audit of such accounts which the Minister considers necessary to provide for. | ||
(2) Any regulations continued in force by subparagraph (2) of paragraph 12 of the Second Schedule to the Fisheries (Amendment) Act, 1949 (No. 18 of 1949), or made under the said paragraph 12 and in force immediately before the operative date shall continue in force and have effect as if made under subparagraph (1) of this paragraph. | ||
Extraordinary audit. | ||
13. (1) The Minister, after consultation with the Minister for Local Government, may at any time direct an extraordinary audit of the accounts of a board to be held. | ||
(2) An extraordinary audit held under this paragraph shall be deemed to be an audit for the purposes of the preceding provisions of this Schedule and the preceding provisions of this Schedule shall apply accordingly. | ||
(3) An auditor of the Minister for Local Government may, at any time when authorised or required by the said Minister, inspect the accounts of any board, and if any member, officer or servant of such board refuses to allow such inspection or obstructs the auditor therein or conceals any account or book for the purpose of preventing the inspection, he shall be guilty of an offence under this paragraph and shall be liable on summary conviction thereof to a fine not exceeding five pounds. |