Policing, Security and Community Safety Act 2024
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Final accounts and final annual report of Garda Síochána Ombudsman Commission | ||
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192. (1) The chief executive officer shall, in respect of an ordinary financial year of the Garda Síochána Ombudsman Commission or such other period as the Minister may specify under subsection (3), prepare accounts of the Garda Síochána Ombudsman Commission (in this section referred to as “final accounts”). | ||
(2) The chief executive officer shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the coming into operation of this section and, immediately after the audit, a copy of the accounts and a copy of the Comptroller and Auditor General’s report on the accounts shall be presented to the Minister. | ||
(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than an ordinary financial year of the Garda Síochána Ombudsman Commission. | ||
(4) The Police Ombudsman shall prepare the final annual report for the Garda Síochána Ombudsman Commission and submit the report to the Minister not later than 6 months after the coming into operation of this section. | ||
(5) Subsections (4) and (5) of section 185 shall apply to a copy of the final accounts, the report under subsection (2) on such accounts and the final annual report under subsection (4) as it applies to a report under that section with any necessary modifications. |