(LRC Revised)

Number 8 of 1993

COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT 1993

REVISED

Updated to 10 December 2025

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an administrative

consolidation of the

Comptroller and Auditor General (Amendment) Act 1993

. It is

prepared by the Law Reform Commission in accordance with its function under the

Law

Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake

revision and consolidation of statute law.

All Acts up to and including the

Health Insurance (Amendment) Act 2025

(14/2025), enacted 10 December 2025, and all statutory instruments up to and including

the

Student Grant (Amendment) (No.2) Scheme 2025

(S.I. No. 605 of 2025), made 10 December 2025, were considered in the preparation

of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

8

of

1993

COMPTROLLER AND AUDITOR

GENERAL (AMENDMENT) ACT 1993

REVISED

Updated to

10 December 2025

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Control of disbursements by Comptroller and Auditor General.

3.

Audit of accounts of moneys administered by or under control of Oireachtas.

4.

Keeping and audit of Finance Accounts.

5.

Conferral of additional audit functions on Comptroller and Auditor General.

6.

Audit of accounts of health boards.

7.

Audit of accounts of vocational education committees.

8.

Inspection of certain accounts by Comptroller and Auditor General.

9.

Examination by Comptroller and Auditor General of economy and efficiency in use of

resources and of effectiveness of certain management systems.

10.

Access by Comptroller and Auditor General to documents and information.

11.

Provisions in relation to certain reports of Comptroller and Auditor General.

12.

Fees in respect of audits, inspections and examinations by Comptroller and Auditor

General.

13.

Audit of accounts of, and examinations under

section 9

in relation to, Comptroller and Auditor General.

14.

Remuneration of Comptroller and Auditor General.

15.

Superannuation and age of retirement of Comptroller and Auditor General.

16.

Conduct of business of Office of Comptroller and Auditor General.

17.

Transfer of officers of Minister for the Environment to Office of Comptroller and

Auditor General.

18.

Amendment of Act of 1866.

18A.

Application of this Act to

Garda Síochána.

18B.

Application of this Act to

Property Registration Authority.

18C.

Application of this Act to the

Data Protection Commission

19.

Duties of accounting officers.

20.

Repeals.

21.

Amendment of

First, Second

and

Third Schedules

.

22.

Laying of orders and schemes before Houses of Oireachtas.

23.

Expenses of Minister and Comptroller and Auditor General.

24.

Short title, collective citation and commencement.

FIRST SCHEDULE

Persons whose Accounts are Audited by the Comptroller and Auditor

General pursuant to

Section 5

SECOND SCHEDULE

Persons Excluded from Application of

Sections 8

and

9

THIRD SCHEDULE

Regional Tourism Organisations

FOURTH SCHEDULE

Enactments Repealed

Acts Referred to

Central Fund (Permanent Provisions) Act, 1965

1965, No. 26

Civil Service Commissioners Act, 1956

1956, No. 45

Companies Act, 1963

1963, No. 33

Comptroller and Auditor-General Act, 1923

1923, No. 1

Data Protection Act, 1988

1988, No. 25

Exchequer and Audit Departments Act, 1866

1866, c. 39

Exchequer and Audit Departments Act, 1921

1921, c. 52

Harbours Act, 1946

1946, No. 9

Health Act, 1970

1970, No. 1

Health (Corporate Bodies) Act, 1961

1961, No. 27

Local Government Act, 1941

1941, No. 23

Pensions Act, 1990

1990, No. 25

Public Offices Fees Act, 1879

1879, c. 58

Public Revenue and Consolidated Fund Charges Act, 1854

1854, c. 94

Sea Fisheries Act, 1952

1952, No. 7

Shannon Free Airport Development Company Limited Act, 1959

1959, No. 36

State Financial Transactions (Special Provisions) Act, 1984

1984, No. 23

Superannuation Acts, 1834 to 1963

Superannuation and Pensions Act, 1976

1976, No. 22

Vocational Education Act, 1930

1930, No. 29

Number

8

of

1993

COMPTROLLER AND AUDITOR GENERAL

(AMENDMENT) ACT 1993

REVISED

Updated to

10 December 2025

AN ACT TO AMEND THE LAW RELATING TO THE COMPTROLLER AND AUDITOR GENERAL, TO CONSOLIDATE

CERTAIN PARTS OF THAT LAW AND TO PROVIDE FOR RELATED MATTERS. [30

th May

, 1993]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references to “Minister for Finance” construed (29.07.2011) by

Finance (Transfer of Departmental Administration and Ministerial Functions)

Order 2011

(S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in

operation as per art. 1(2), subject to transitional provisions in arts. 6-9.

2. (1) The administration and

business in connection with the performance of any functions transferred by this

Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department

of Finance contained in any Act or instrument made thereunder and relating to the

administration and business transferred by paragraph (1) shall, on and after the

commencement of this Order, be construed as references to the Department of Public

Expenditure and Reform.

3. The functions conferred on the

Minister for Finance by or under the provisions of —

(

a

) the enactments

specified in Schedule 1, and

(

b

) the statutory

instruments specified in Schedule 2,

are transferred to the Minister

for Public Expenditure and Reform.

...

5. References to the Minister for

Finance contained in any Act or instrument under an Act and relating to any

functions transferred by this Order shall, from the commencement of this Order, be

construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

(1)

(2)

(3)

...

...

...

No. 8 of 1993

Comptroller and

Auditor General (Amendment) Act 1993

Sections 3, 5, 7,

8, 11, 12, 17 and 21

...

...

...

C2

Application of Act extended

and references construed (2.12.1999) by

British-Irish Agreement Act 1999

(1/1999), s. 56, S.I. No. 377 of 1999.

Application of Comptroller and

Auditor General (Amendment) Act 1993.

56

.— For the purposes of

the Comptroller and Auditor General (Amendment) Act, 1993 —

(

a

) the examination

referred to in paragraph 2.5 of Part 7 of Annex 2 to the Agreement shall be deemed

to be an audit, and

(

b

) the value for money

examinations referred to in paragraph 2.7 of that Part shall be deemed to be

examinations provided for by section 9 of that Act.

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references to “Minister for Finance” construed (29.07.2011) by

Finance (Transfer of Departmental Administration and Ministerial Functions)

Order 2011

(S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in

operation as per art. 1(2), subject to transitional provisions in arts. 6-9.

2. (1) The administration and

business in connection with the performance of any functions transferred by this

Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department

of Finance contained in any Act or instrument made thereunder and relating to the

administration and business transferred by paragraph (1) shall, on and after the

commencement of this Order, be construed as references to the Department of Public

Expenditure and Reform.

3. The functions conferred on the

Minister for Finance by or under the provisions of —

(

a

) the enactments

specified in Schedule 1, and

(

b

) the statutory

instruments specified in Schedule 2,

are transferred to the Minister

for Public Expenditure and Reform.

...

5. References to the Minister for

Finance contained in any Act or instrument under an Act and relating to any

functions transferred by this Order shall, from the commencement of this Order, be

construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year

Short Title

Provision

(1)

(2)

(3)

...

...

...

No. 8 of 1993

Comptroller and

Auditor General (Amendment) Act 1993

Sections 3, 5, 7,

8, 11, 12, 17 and 21

...

...

...

C2

Application of Act extended

and references construed (2.12.1999) by

British-Irish Agreement Act 1999

(1/1999), s. 56, S.I. No. 377 of 1999.

Application of Comptroller and

Auditor General (Amendment) Act 1993.

56

.— For the purposes of

the Comptroller and Auditor General (Amendment) Act, 1993 —

(

a

) the examination

referred to in paragraph 2.5 of Part 7 of Annex 2 to the Agreement shall be deemed

to be an audit, and

(

b

) the value for money

examinations referred to in paragraph 2.7 of that Part shall be deemed to be

examinations provided for by section 9 of that Act.

Section

1.

Interpretation.

2.

Control of disbursements by Comptroller and Auditor General.

3.

Audit of accounts of moneys administered by or under control of Oireachtas.

4.

Keeping and audit of Finance Accounts.

5.

Conferral of additional audit functions on Comptroller and Auditor General.

6.

Audit of accounts of health boards.

7.

Audit of accounts of vocational education committees.

8.

Inspection of certain accounts by Comptroller and Auditor General.

9.

Examination by Comptroller and Auditor General of economy and efficiency in use of

resources and of effectiveness of certain management systems.

10.

Access by Comptroller and Auditor General to documents and information.

11.

Provisions in relation to certain reports of Comptroller and Auditor General.

12.

Fees in respect of audits, inspections and examinations by Comptroller and Auditor

General.

13.

Audit of accounts of, and examinations under

section 9

in relation to, Comptroller and Auditor General.

14.

Remuneration of Comptroller and Auditor General.

15.

Superannuation and age of retirement of Comptroller and Auditor General.

16.

Conduct of business of Office of Comptroller and Auditor General.

17.

Transfer of officers of Minister for the Environment to Office of Comptroller and

Auditor General.

18.

Amendment of Act of 1866.

18A.

Application of this Act to

Garda Síochána.

18B.

Application of this Act to

Property Registration Authority.

18C.

Application of this Act to the

Data Protection Commission

19.

Duties of accounting officers.

20.

Repeals.

21.

Amendment of

First, Second

and

Third Schedules

.

22.

Laying of orders and schemes before Houses of Oireachtas.

23.

Expenses of Minister and Comptroller and Auditor General.

24.

Short title, collective citation and commencement.

FIRST SCHEDULE

Persons whose Accounts are Audited by the Comptroller and Auditor

General pursuant to

Section 5

SECOND SCHEDULE

Persons Excluded from Application of

Sections 8

and

9

THIRD SCHEDULE

Regional Tourism Organisations

FOURTH SCHEDULE

Enactments Repealed

Number

8

of

1993