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Uimhir 1.
ACHT AN ÁRD-SCRÚDÓRA, 1923.
AGUS DE BHRÍ go bhforáiltear le hAirtiogal 63 den Bhunreacht roimh-ráite ná cuirfear an t-Árd-Scrúdóir as oifig ach mar gheall ar dhroch-iompar no mí-chumas a luadhfar agus ar rúin a rithfidh Dáil Éireann agus Seanad Éireann agus gan dochar don bhforáil sin go socrófar le dlí téarmaí agus coiníollacha sealbhuíochta oifige an Árd-Scrúdóra agus ná beidh sé 'na bhall den Oireachtas agus ná beidh aon oifig ná ionad eile sochair aige :
ACHTUIGHEADH OIREACHTAS SHAORSTÁIT ÉIREANN AR AN ÁBHAR SAN MAR LEANAS :—
Ard-Scrúdóir do cheapa.
1.—Ó aimsir rithte an Achta so agus tar a héis beidh sé dleathach do Dháil Éireann duine a bheidh in‘Árd-Smachtóir ar Fháltas agus Caiteachas Stát-Chiste Shaorstáit Éireann agus in‘Árd-Scrúdóir ar Chuntaisí Puiblí do cheapa ó am go ham le rún a rithfidh mór-áireamh de sna baill a bheidh láithreach agus ag vótáil agus an t-Árd-Scrúdóir a bheidh mar theideal air sin agus is mar sin aithneofar é agus gníomhóidh sé thar ceann Shaorstáit Éireann.
Tuarastal agus Pinsean an Ard Scrúdóra.
2.—(1) Díolfar leis an Árd-Scrúdóir tuarastal Míle agus Cúig Céad Púnt sa mbliain, agus beidh muirear agus díol an tuarastail sin ar Phrímh-Chiste Shaorstáit Éireann no a thora fáis
(2) Gan dochar d'fhorálacha an ailt seo aon duine a bheidh tar éis oifig an Árd-Scrúdóra do chó-líona díolfar leis ar scarúint leis an oifig sin do pinsean a bheidh ionann le leath an tuarastail go raibh teideal aige chuige as an oifig sin aige díreach roimh scarúint leis an oifig sin do, má bhí sé i seilbh na hoifige sin ar feadh tréimhse nách lú ná cúig bliana déag agus a bheidh ionann le dhá dtrian an tuarastail roimh-ráite sin aige, ma bhí sé i seilbh na hoifige sin ar feadh tréimhse nách lú ná fiche bliain.
(3) Ní díolfar leis an Árd-Scrúdóir aon phinsean den tsórt a luaidhtear sa bhfo-alt roimhe seo, mara mbeidh sé trí fichid bliain d'aois ar a luighead, no mara mbeidh easláinte éigin bhuan ag gabháil do ná fágfaidh ar a chumas a oifig do chólíona go cuibhe, easláinte a deimhneofar ag pé daoine agus ar pé slí a éileoidh an t-Aire Airgid.
(4) Ní choiscfidh éinní san alt so ar an Árd-Scrúdóir, má's rogha leis é, in ionad an phinsin a bheadh indíolta leis fén alt so, an tsuim aois-liúntais sin d'fháil 'na mbeadh teideal aige chuige do réir dlí lasmuich don Acht so, mar gheall ar iomláine na tréimhse a bheidh tabhartha aige i mbuan-tSeirbhís Shíbhialta an Stáit agus chun na críche sin tuigfear seirbhís mar Árd-Scrúdóir a bheith ina seirbhís i mbuan-tSeirbhís Shíbhialta an Stáit.
Sealbhuíocht Oifige an Ard-Scrúdóra.
3.—(1) Imeoidh an t-Árd-Scrúdóir as oifig ar shlánú a dheich mblian is trí fichid do, agus ní aistreofar as a oifig é sara mbeidh an t-aos san slán aige mara ndéanfaidh an t-Oireachtas amhlaidh ar rúin ionanna rithte ag Dáil Éireann agus ag Seanad Éireann fé seach, agus ansan féin ní aistreofar é ach mar gheall ar dhrochiompar no mí-chumas a luadhfar go soiléir sna rúin sin.
(2) Le linn é do bheith i seilbh a oifige, ní bheidh ar chumas an Árd-Scrúdóra aon oifig no aon bheart eile sochair a bheith ar sheilbh aige, ná bheith iontoghtha ná bheith 'na bhall d'aon Tigh den Oireachtas.
Fuireann a Roinne.
4.—Ceapfaidh an t-Aire Airgid ó am go ham na hoifigigh, na cléirigh agus na daoine eile i Roinn an Árd-Scrúdóra agus rialóidh sé uimhreacha, tuarastail agus coiníollacha fostuíochta na ngrád no na n-aicmí fé seach ina roinnfear na hoifigigh, na cléirigh, agus na daoine eile sin.
Féadfaidh Príomh-Oifigeach gníomhú thar ceann an Ard-Scrúdóra i gcásanna áirithe.
5.—Éinní go mbeidh a dhéanamh órduithe don Árd-Scrúdóir ag an dlí a bheidh i bhfeidhm de thurus na huaire, lasmuich de dheimhniúchán agus tuairisceoireacht ar chuntaisí do Dháil Éireann, féadfaidh príomh-oifigeach den Roinn é do dhéanamh ach údarás do bheith aige chuige ón Árd-Scrúdóir.
Rialóidh an t-Ard-Scrúdóir gnó a Roinne.
6.—Beidh lán-chomhacht ag an Árd-Scrúdóir órduithe agus rialacha do dhéanamh ó am go ham chun gach gnó laistig dá Roinn do sheola agus duine ar bith de sna hoifigigh, de sna cléirigh, no de sna daoine eile a bheidh inti d'árdú, do chur ar fionnraí no do bhrise, agus fós, fé mhola an Aire Airgid, rialacháin do dhéanamh agus fuirmeacha do leaga amach chun ranna agus daoine do stiúrú le linn iad do bheith ag déanamh agus ag tabhairt a gcuntaisí dho le scrúdú.
Dualgaisí an Ard-Scrúdóra.
7.—(1) Beidh sé de dhualgas ar an Árd-Scrúdóir smachtú do dhéanamh ar dhíoluíocht agus scrúdú do dhéanamh ar chuntas gach airgid a riarfar ar órdú no fé údarás an Oireachtais ar pé uaire agus ar pé cuma a leagfar amach le dlí ó am go ham.
(2) Beidh sé de dhualgas ar an Árd-Scrúdóir leis tuairisc do thabhairt do Dháil Éireann i dtaobh na nithe sin agus ar na puintí aimsire agus na huaire sin a leagfar amach le dlí no a héileofar le rún ó Dháil Éireann ó am go ham.
(3) Mara bhforálfaidh agus go dtí go bhforálfaidh an t-Oireachtas a mhalairt, sealbhóidh agus feidhmeoidh an t-Árd-Scrúdóir gach comhacht agus co-líonfaidh gach dualgas dá leagtar amach leis an Acht so no dá ndintear a bhronna no a chur air le haon Acht a dhin Páirlimint na Ríochta Aontuithe a bhí ann le déanaí agus go bhfuil feidhm dlí aige i Saorstát Éireann agus atá curtha in oiriúint do chúrsai Shaorstáit Éireann leis no fén Acht um Oiriúnú Achtanna, 1922 (Uimhir a 2 de 1922), agus go mór mór leis na hAchtanna um Ranna an Stát-Chiste agus an Scrúdúcháin, 1866 agus 1921 (29 agus 30 Vict. c. 39, agus 11 agus 12 Geo. V., c. 52).
Gearr-Theideal.
8.—Féadfar Acht an Árd-Scrúdóra, 1923, do ghairm den Acht so.
Number 1.
COMPTROLLER AND AUDITOR-GENERAL ACT, 1923.
ARRANGEMENT OF SECTIONS
Section | |
Principal Officer may act for Comptroller and Auditor-General in certain cases. | |
The Comptroller and Auditor-General to regulate the business of his Department. | |
Act Referred to | |
(Number 2 of 1922) | |
Number 1.
COMPTROLLER AND AUDITOR-GENERAL ACT, 1923.
AND WHEREAS it is provided by Article 63 of the Constitution aforesaid that the Comptroller and Auditor-General shall not be removed except for stated misbehaviour or incapacity on resolutions passed by Dáil Eireann and Seanad Eireann and that subject to that provision the terms and conditions of the tenure of office of the Comptroller and Auditor-General shall be fixed by law and that he shall not be a member of the Oireachtas and shall not hold any other office or position of emolument:
BE IT THEREFORE ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—
Appointment of Comptroller and Auditor-General.
1.—From and after the passing of this Act, it shall be lawful for Dáil Eireann from time to time by resolution carried by a majority of the members present and voting, to appoint a Comptroller-General of the Receipt and Issue of the Exchequer of Saorstát Eireann and Auditor-General of Public Accounts who shall be styled and known as the Comptroller and Auditor-General (Árd-Scrúdóir) and who shall act on behalf of Saorstát Eireann.
Salary and Pension of Comptroller and Auditor-General.
2.—(1) There shall be paid to the Comptroller and Auditor-General a salary of One Thousand Five Hundred Pounds per annum, and such salary shall be charged upon and paid out of the Central Fund of Saorstát Eireann or the growing produce thereof.
(2) Subject to the provisions of this section there shall be paid to any person who shall have executed the office of Comptroller and Auditor-General on his ceasing to hold such office a pension equal to one-half of the salary of his office to which he shall have been entitled immediately before he ceased to hold such office, if he shall have held the said office for a period of not less than fifteen years and equal to two-thirds of his said salary, if he shall have held the said office for a period of not less than twenty years.
(3) No such pension as is mentioned in the preceding sub-section shall be paid to the Comptroller and Auditor-General, unless he be sixty years of age at the least, or be afflicted with some permanent infirmity disabling him from the due execution of his office, such infirmity to be certified by such persons and in such manner as the Minister for Finance shall require.
(4) Nothing in this section shall prevent the Comptroller and Auditor-General from receiving, if he shall so elect, in lieu of the pension which would be payable to him under this section, the amount of superannuation allowance to which he would have been entitled by law apart from this Act, in respect of the full period during which he shall have served in the permanent Civil Service of the State, for which purpose service as Comptroller and Auditor-General shall be deemed to be service in the permanent Civil Service of the State.
Tenure of Office of Comptroller and Auditor-General.
3.—(1) The Comptroller and Auditor-General shall retire from office upon his attaining the age of seventy years, and shall not be removed from his office before he shall have attained that age except by the Oireachtas upon identical resolutions passed by Dáil Eireann and Seanad Eireann respectively, and then only for misbehaviour or incapacity to be expressly stated in such resolutions.
(2) The Comptroller and Auditor-General shall not, while holding his office, be capable of holding any other office or position of emolument, or of being elected to or of being a member of either House of the Oireachtas.
Staff of Department.
4.—The Minister for Finance shall from time to time appoint the officers, clerks, and other persons in the Department of the Comptroller and Auditor-General and regulate the numbers, salaries and conditions of employment of the respective grades or classes into which such officers, clerks, and other persons shall be divided.
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.
The Comptroller and Auditor-General to regulate the business of his Department.
6.—The Comptroller and Auditor-General shall have full power to make from time to time orders and rules for the conduct of the internal business of his Department and to promote, suspend, or remove any of the officers, clerks, and other persons employed therein, and also, subject to the approval of the Minister for Finance, to make regulations and prescribe forms for the guidance of departments and persons in making up and rendering their accounts to him for examination.
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).
Short Title.
8.—This Act may be cited as the Comptroller and Auditor-General Act, 1923.