Comptroller and Auditor General (Amendment) Act, 1993

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Amendment of Act of 1866.

18.—The Act of 1866 is hereby amended as follows:

(a) by the substitution of the following section for section 25:

“25.—A Department shall, when transmitting to the Comptroller and Auditor General, the annual appropriation account of a grant, transmit to him a statement of the debtor and creditor balances in the ledgers of the Department on the day when that account was closed and the statement shall be so prepared as to verify the balances appearing on the account.”, and

(b) in section 43, by the substitution of “but the Comptroller and Auditor General may draw up a report in writing in relation to any such relief so directed and cause a copy thereof to be laid before Dáil Éireann” for “and the Comptroller and Auditor General shall govern himself accordingly”.