Comptroller and Auditor General (Amendment) Act, 1993

Duties of accounting officers.

19.—(1) In addition to performing his duty under section 22 of the Act of 1866, an accounting officer shall, whenever he is so required by the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts, give evidence to that committee on—

(a) the regularity and propriety of the transactions recorded or required to be recorded in any account subject to audit by the Comptroller and Auditor General which he or the Department concerned is required by or under statute to prepare,

(b) the economy and efficiency of the Department in the use of its resources,

(c) the systems, procedures and practices employed by the Department for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting the Department referred to in a special report of the Comptroller and Auditor General under section 11 (2) or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann.

(2) In the performance of his duty under this section an accounting officer shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.