Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)
Comptroller and Auditor General (Amendment) Act 1993
No. 8 of 1993
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| S. 1 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1) |
| S. 2 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| S. 3 as respects financial years beginning on or after 1 January 1994 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(3) |
| Ss. 4 - 7 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 8 as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 9 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| S. 10 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 11 as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 12 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(4) |
| Ss. 13 - 17 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 18 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4) |
| S. 19 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(4) |
| S. 20(1) insofar as it applies to ss. 4, 6, 12, 14, 28, 39, 45 and 46 of the Exchequer and Audit Departments Act 1866 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(a) |
| S. 20(1) insofar as it applies to ss. 7, 8, 9(2), (4), (5) and 10(2) of the Exchequer And Audit Departments Act 1921 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(b) |
| S. 20(1) insofar as it applies to ss. 1-3, 5, 6 of the Comptroller and Auditor-General Act 1923 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(c) |
| S. 20(1) insofar as it applies to the enactments specified at reference numbers 6, 7, 9, 11, 12 in the 4th Schedule to the Act | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(1)(d) |
| S. 20(1) insofar as it applies to ss. 13, 15 of the Exchequer and Audit Departments Act 1866 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(2) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to the enactments specified at reference numbers 1, 5, 8, 10, 13 in the 4th Schedule to the Act | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(a) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss. 21, 22, 31, 32, 34, 37, 44 of the Exchequer and Audit Departments Act 1866 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(b) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to ss. 1-6 and s. 9(3) of the Exchequer and Audit Departments Act 1921 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(c) |
| S. 20(1) as respects financial years beginning on or after 1 January 1994 insofar as it applies to s. 7(1) of the Comptroller and Auditor-General Act 1923 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 4(3)(d) |
| S. 20(2) as respects financial years beginning on or after 1 January 1994 | 1 January 1994 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(5) |
| S. 20(3) | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(1) |
| S. 21 | 1 October 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993) art. 3(2) |
| S. 22 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
| S. 23 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
| S. 24 | 23 September 1993 | Comptroller and Auditor General (Amendment) Act 1993 (Commencement) Order 1993 (S.I. No. 273 of 1993), art. 3(1) |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Accounting officer specified | 34/2009, ss. 1(2), 38(5) |
| Appl. | S.I. No. 4 of 2010, arts. 2, 14 |
| 1/1999, ss. 1 (2), 56 | |
| Appl. with mod. | 9/2000, ss. 3, 14(1)(d) |
| 29/2002, s. 20(6)(d) | |
| Duty of the Secretary General to use resources in accorandance with provisions under. | 28/2003, ss. 1(2), 3(1)(a), 16 (1)(e) |
| Designation of accounting officer for appropriation of accounts under. | 33/2004, ss. 3, 29, 40 |
| S.I. No. 270 of 2004, art. 30 | |
| S.I. No. 373 of 2003, art. 31 | |
| Trans. of cert. functns. under | S.I. No. 418 of 2011, arts. 1(2), 3 & sch. 1 |
| S. 5 appl. | S.I. No. 160 of 1990, art. 20(4) |
| S.I. No. 109 of 2000, art. 25(3) | |
| S.I. No. 446 of 2001, art. 17(3) | |
| S.I. No. 160 of 2002, reg. 20(4) | |
| S.I. No. 179 of 2004, reg. 10(2) | |
| S.I. No. 632 of 2006, arts. 2, 13(2) | |
| S.I. No. 246 of 2007, art. 14(3) | |
| S. 6 rep. with savings. | 42/2004, ss. 3 (2), 71 (1) (2) (4), 73 (1) (3), sch. 4, pt. 1 |
| S. 6(5) dates specified | S.I. No. 196 of 1994, art. 3 |
| S. 6(6) dates specified | S.I. No. 196 of 1994, art. 4 |
| S. 7(1) - (6) am. | 11/2013, ss. 1(2), 72(1), sch. 6, item 13 |
| S. 7(5) dates specified | S.I. No. 197 of 1994, art. 3 |
| S. 7(6) dates specified | S.I. No. 197 of 1994, art. 4 |
| S. 9 appl. | 42/2004, ss. 3 (1) (2), 36 (8) |
| S. 10(3) substituted | 7/2018, ss. 1(3), 176(a) |
| S. 11 appl. | S.I. No. 160 of 1990, art. 20(5) |
| S.I. No. 160 of 2002, reg. 20(5) | |
| S.I. No. 179 of 2004, reg. 10(2) | |
| S.I. No. 632 of 2006, arts. 2, 13(3) | |
| S.I. No. 246 of 2007, art. 14(4) | |
| S. 11(2) appl. | 9/2000, ss. 3, 14 (1) (d) |
| 16/2002, ss. 1 (3), 24 (1) (d) (2) | |
| 29/2002, s.20 (6) (d) | |
| 12/2004, ss. 1 (2), 6, sch. 1, par. 5 (1) (d) | |
| 12/2004, ss. 1 (2), 6, sch. 1, par. 5 (1) (d) | |
| 20/2005, ss. 2, 43 (2) (d) | |
| 31/2005, s. 31 (1) (d) | |
| 44/2012, ss. 1(2), 18(1)(d) | |
| S. 11(2) applic. ext. | 33/2000, ss. 3, 26 (4) (d) |
| 25/2001, ss. 1 (3), 47 (6) (d) | |
| 46/2001, ss. 14 (13), 2 | |
| 20/2002, ss. 4, 34 (1) (d) | |
| 22/2002, ss. 1 (2), 18 (1) (d) | |
| 10/2003, ss. 6, 32 (1) (d) | |
| 30/2003, ss. 1 (4), 3, 14 (1) (d) | |
| 36/2004, ss. 11 (1), 19 (2) | |
| 10/2005, ss. 1(2), 49 (1) (2) | |
| S. 11(2) non applic. of. | 47/1998, s.2 (10) |
| S. 11(2) appl. with mods. | 23/2001, ss. 1 (3), 17 (1) (d) |
| 14/2002, ss. 2, 38 | |
| 25/2003, s.25 (1) (d) | |
| 28/2003, ss. 1 (2), 3 (1) (a), 14 (4) (d) | |
| S. 11(2) req. of Chief Executive of PIAB to give report to Dail in relation to matters reported under. | 46/2003, ss. 2, 65 (d) |
| S. 11(2) req. of Director to give report to Dail in relation to cert. matters reported under. | 27/2004, ss. 1 (2), 179 (1) (d) |
| S. 11(2) req. of Chief Exec. Officer of the National Council of Special Education to give evidence when required. | 30/2004, ss. 30 (1) (2), 53 |
| S. 11(2) req. of Ombudsman Commission to give evidence when req. relating to matters ref.to in report under. | 20/2005, ss. 2, 78 (1) (d) (i) |
| S. 12 provsn. for payment under. | 26/2005, ss. 5 (5), 364 (1) |
| S. 14(1) rate of remuneration prescribed | S.I. No. 49 of 2012, arts. 2, 4 |
| S.I. No. 791 of 2007, art. 2 | |
| S.I. No. 14 of 2006, art. 2 | |
| S.I. No. 391 of 2005, arts. 1(2), 2 | |
| S.I. No. 116 of 2002, arts. 1(2), 2 | |
| S.I. No. 658 of 2001, arts. 1(2), 2 | |
| S.I. No. 202 of 2001, arts. 1(2), 2, 3 | |
| S.I. No. 7 of 2000, arts. 1(2), 2 | |
| S.I. No. 121 of 1998, regs. 1(2), 2 | |
| S. 14(1) rate of remuneration determined | S.I. No. 318 of 1993, arts. 2, 3 |
| S. 14(3) Min. power restricted | 10/2011, ss. 1(2), 6, 18 & Sch. 3 |
| S. 15(2)(a) am. | 7/2004, ss. 3, 6, 7, 10, sch. 2, pt. 2 |
| S. 15(5) Min. power restricted | 10/2011, ss. 1(2), 6, 18 & Sch. 3 |
| S. 15(6)(a) substituted | 7/2004, schedule 2, pt. 3 as inserted by 39/2018, s. 7, schedule |
| S. 16 appl. | 8/1997, ss. 1 (2), 77 (13) |
| S. 18A amended | 1/2024, ss. 1(2), 273 |
| 49/2015, ss. 1(3), 60 | |
| S. 18A ins. | 20/2005, ss. 2, 132 |
| S. 18B s. ins. | 12/2006, ss. 2(1), 24 |
| S. 18C inserted | 7/2018, ss. 1(3), 176(b) |
| S. 19 applic. of duties specified. | 31/1996, s.19 (4) |
| S. 19 applic. of duties ext. | 23/2001, ss. 1 (3), 19 |
| S. 19(1)(a), (d), duty of the Secretary General to enable matters under to be addressed. | 28/2003, ss. 1 (2), 3 (1) (a), 16 (1) (e) |
| S. 19 audit committee's duty to advise under. | 20/2005, ss. 2, 45 (2) (b) |
| S. 19(2) application restricted in so far as it relates to data protection matters | 7/2018, ss. 1(3), 25(2) |
| Sch. 1 references construed | 55/2015, s. 7(2) |
| Sch. 1 am. | 31/1996, ss. 2, 19 (2) |
| S.I. No. 70 of 1996, art. 2 | |
| 23/2007, ss. 3 ,105 and sch. 2 pt. 2, item 1 | |
| 42/2007, s. 9 | |
| S.I. No. 337 of 2010, art 2(a) | |
| 27/2014, ss. 28(1), 37(3), 43 | |
| Sch. 2 am. | 44/2015, s. 38(2) |
| S.I. No. 242 of 1994, art. 3 | |
| 32/2000, ss. 7 (1), 8 (2), sch. | |
| 12/2001, ss. 12 (1), 13 (2), sch. pt. 1 | |
| 30/2003, ss. 1 (4), 20 (1) | |
| S.I. No. 337 of 2010, art. 2(b) | |
| Sch. 2 amended | S.I. No. 242 of 1994, art. 3 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 6(5) | Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994) |
| S. 6(6) | Comptroller and Auditor General (Section 6) Order 1994 (S.I. No. 196 of 1994) |
| S. 7(5) | Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994) |
| S. 7(6) | Comptroller and Auditor General (Section 7) Order 1994 (S.I. No. 197 of 1994) |
| S. 14(1) | Remuneration of the Comptroller and Auditor General Order 2012 (S.I. No. 49 of 2012) |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2007 (S.I. No. 791 of 2007) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2006 (S.I. No. 14 of 2006) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2005 (S.I. No. 381 of 2005) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2002 (S.I. No. 116 of 2002) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) (No. 2) Order 2001 (S.I. No. 658 of 2001) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2001 (S.I. No. 202 of 2001) | |
| Comptroller and Auditor General (Amendment) Act 1993 (Section 14) Order 2000 (S.I. No. 7 of 2000) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1998. (S.I. No. 121 of 1998) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1995 (S.I. No. 119 of 1995) | |
| Comptroller and Auditor General (Amendment) Act 1993 Order 1994 (S.I. No. 424 of 1994) | |
| Comptroller and Auditor General (Amendment) Act 1993 (No. 2) Order 1993 (S.I. No. 318 of 1993) | |
| S. 21 | Comptroller and Auditor General (Section 21) Order 1996 (S.I. No. 70 of 1996) |
| S. 21(1) | Comptroller and Auditor General (Amendment) Act 1993 (Section 21(1)) Order 2010 (S.I. No. 337 of 2010) |
| Comptroller and Auditor General (Section 21) Order 1994 (S.I. No. 242 of 1994) |