Comptroller and Auditor-General Act, 1923

Duties of Comptroller and Auditor-General.

7.—(1) It shall be the duty of the Comptroller and Auditor-General to control all disbursements and to audit all accounts of moneys administered by or under the authority of the Oireachtas at such times and in such manner as shall from time to time be prescribed by law.

(2) It shall also be the duty of the Comptroller and Auditor-General to report to Dáil Eireann on such matters and at such periods and times as shall from time to time be prescribed by law or required by resolution of Dáil Eireann.

(3) Unless and until it shall be otherwise provided by the Oireachtas, the Comptroller and Auditor-General shall have and exercise all such powers and perform all such duties as are prescribed by this Act or are conferred or imposed on him by any Act of the Parliament of the late United Kingdom having the force of law in Saorstát Eireann and adapted to the circumstances of Saorstát Eireann by or under the Adaptation of Enactments Act, 1922 (Number 2 of 1922), and particularly by the Exchequer and Audit Departments Acts, 1866 and 1921 (29 and 30 Vict., c. 39, and 11 and 12 Geo. V., c. 52).