Comptroller and Auditor-General Act, 1923

Principal Officer may act for Comptroller and Auditor-General in certain cases.

5.—Anything which is by the law for the time being in force directed to be done by the Comptroller and Auditor-General, other than the certifying and reporting on accounts for Dáil Eireann, may be done by a principal officer of the Department authorised for that purpose by the Comptroller and Auditor-General.