Dundalk Harbour and Port Act, 1925

Audit of accounts of the Commissioners.

73.—(1) It shall be the duty of the clerk to the Commissioners on any examination and audit or accounts under this Act to attend before the auditor at the appointed time and place and there to produce and give to the auditor all his books of account, vouchers, receipts and other documents and all such information in his possession as shall be required by the auditor, and it shall also be the duty of the Commissioners and every officer and servant (other than the clerk)of the Commissioners if required by the auditor so to do to attend before the auditor at the time and place appointed for the examination and audit and there to produce and give to the auditor all such documents and information in their possession respectively as shall be required by the auditor.

(2) It shall be the duty of the auditor on any and examination and audit under this section to examine into the accounts of the Commissioners and to disallow and strike out of such accounts all payments, charges and allowances made by any person and charged on the funds of the Commissioners contrary to law or which he deems to be unfounded and to surcharge the same upon the person making or authorising the payment, charge or allowance so disallowed and struck out, and to certify the same to be due from such person.

(3) The auditor shall on application made to him in writing within ten days after the completion of the examination and audit by any person aggrieved by any allowance, disallowance or surcharge made by him state in writing his reasons for such allowance, disallowance or surcharge, and furnish a copy of such statement to such aggrieved person.

(4) Any person aggrieved by any such allowance, disallowance or surcharge as aforesaid may within twenty-one days after the completion of the audit appeal therefrom to the Minister for Industry and Commerce in the manner to be prescribed by him, and the Minister shall deal with the matter (including the costs of the appeal) as justice may require, and the decision of the Minister on any appeal made to him under this section shall be final, and shall not be subject to appeal to or review by any Court save as provided in sub-section (5) hereof.

(5) It shall be lawful for any person aggrieved by any such allowance, disallowance or surcharge as aforesaid who has not availed of the right of appeal to the Minister for Industry and Commerce provided by sub-section (4) of this section to apply to the High Court of Justice for a writ of certiorari to remove into the said Court the said allowance, disallowance or surcharge in such manner as may be provided by the rules of the High Court of Justice, and on the removal of such allowance, disallowance or surcharge the said Court shall decide the particular matter of complaint set forth; and if it appear to such Court that the decision of the auditor was erroneous they shall order such sum of money as may have been improperly allowed, disallowed or surcharged to be paid to the party entitled thereto by the party who ought to repay or discharge same; and the Court may also direct the costs of the person prosecuting such certiorari to be paid as to such Court may seem fit.

(6) Every sum certified by the auditor under this section or by the Minister on appeal from the auditor to be due by any person shall be paid by such person to the auditor within fourteen days after such sum has been so certified as aforesaid, or, if a statement of the auditor's reasons for such allowance, disallowance or surcharge as aforesaid has been applied for, within fourteen days from the date of such statement, or, where an appeal against such allowance, disallowance or surcharge is pending, within fourteen days after the decision of the appeal, and if not so paid may be recovered as a civil debt by the auditor by action or other proceeding in any court of competent jurisdiction, and every such sum when received by the auditor shall be applied by him in the manner directed by the Minister for Industry and Commerce.

(7) Every person who being required by or in pursuance of this section to attend before the auditor or to produce any document or give any information to the auditor fails or refuses so to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds or at the discretion of the Court to imprisonment for a term not exceeding one month.

(8) Every person required by or in pursuance of this section to produce any document or to give any information to the auditor shall if so required by the auditor verify on oath (which oath the auditor is hereby authorised to administer) any document produced or statement made by him to the auditor, and any person who shall upon examination upon oath by or before an auditor under this section wilfully give false evidence shall be guilty of perjury and shall be punishable accordingly.