Policing, Security and Community Safety Act 2024
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Accountability for accounts of Authority | ||
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140. (1) The chief executive of the Authority shall be the accounting officer in relation to the appropriation accounts of the Authority for the purposes of the Comptroller and Auditor General Acts 1866 to 1998. | ||
(2) Whenever required to do so by the Committee of Public Accounts, the chief executive of the Authority shall give evidence to it on the following matters: | ||
(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or record of account subject to audit by the Comptroller and Auditor General; | ||
(b) the economy and the efficiency of the Authority in using its resources; | ||
(c) the systems, procedures and practices employed by the Authority for evaluating the effectiveness of its operations; | ||
(d) any matter affecting the Authority that is referred to in— | ||
(i) a special report of the Comptroller and Auditor General under section 11 (2) of the Comptroller and Auditor General (Amendment) Act 1993 , or | ||
(ii) any other report of the Comptroller and Auditor General that is laid before Dáil Éireann in so far as the report relates to a matter specified in paragraph (a), (b) or (c). | ||
(3) In carrying out duties under subsection (2), the chief executive of the Authority shall not— | ||
(a) question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such policy, or | ||
(b) provide information that might facilitate the commission of an offence, prejudice a criminal investigation or prosecution or jeopardise the safety of any person. |