Policing, Security and Community Safety Act 2024

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Audit committee

74. (1) As soon as practicable after the coming into operation of section 11 , the Board shall establish a committee to be known as the audit committee to perform the functions specified in section 75 .

(2) The audit committee shall be appointed by the Board and shall comprise the following members:

(a) not fewer than 3 of the members of the Board;

(b) not fewer than 4 other persons who, in the opinion of the Board, have the relevant skills and experience to perform the functions of the committee, at least one of whom shall hold a professional qualification in accountancy or auditing.

(3) The chairperson of the audit committee shall be appointed by the Board from among the persons appointed under subsection (2)(b).

(4) A member of the audit committee shall—

(a) hold office upon such terms and conditions (including terms and conditions relating to remuneration and allowances for expenses) as may be determined by the Minister with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform, and

(b) be paid out of moneys at the disposal of An Garda Síochána.

(5) The Board may at any time remove a member of the audit committee for stated reasons.

(6) The Board may determine the terms of reference and regulate the procedure of the audit committee.

(7) A member of the audit committee may resign from the committee by notice in writing addressed to the Board and the resignation shall take effect on the date the Board receives the notice, or, if a date is specified in the notice and the Board agrees to that date, on that date.

(8) The audit committee shall provide the Board with such information as the Board may from time to time require, in respect of the committee’s activities and operations, for the purposes of the performance by the Board of its functions.

(9) The audit committee may act notwithstanding one or more than one vacancy in its membership.