Comptroller and Auditor-General Act, 1923

Salary and Pension of Comptroller and Auditor-General.

2.—(1) There shall be paid to the Comptroller and Auditor-General a salary of One Thousand Five Hundred Pounds per annum, and such salary shall be charged upon and paid out of the Central Fund of Saorstát Eireann or the growing produce thereof.

(2) Subject to the provisions of this section there shall be paid to any person who shall have executed the office of Comptroller and Auditor-General on his ceasing to hold such office a pension equal to one-half of the salary of his office to which he shall have been entitled immediately before he ceased to hold such office, if he shall have held the said office for a period of not less than fifteen years and equal to two-thirds of his said salary, if he shall have held the said office for a period of not less than twenty years.

(3) No such pension as is mentioned in the preceding sub-section shall be paid to the Comptroller and Auditor-General, unless he be sixty years of age at the least, or be afflicted with some permanent infirmity disabling him from the due execution of his office, such infirmity to be certified by such persons and in such manner as the Minister for Finance shall require.

(4) Nothing in this section shall prevent the Comptroller and Auditor-General from receiving, if he shall so elect, in lieu of the pension which would be payable to him under this section, the amount of superannuation allowance to which he would have been entitled by law apart from this Act, in respect of the full period during which he shall have served in the permanent Civil Service of the State, for which purpose service as Comptroller and Auditor-General shall be deemed to be service in the permanent Civil Service of the State.