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20 2005

Garda Síochána Act 2005

Chapter 6

Accountability

Accountability for accounts of Garda Síochána.

43. —(1) The Garda Commissioner is the accounting officer in relation to the appropriation accounts of the Garda Síochána for the purposes of the Comptroller and Auditor General Acts 1866 to 1998.

(2) Whenever required to do so by the Committee of Public Accounts, the Garda Commissioner shall give evidence to it on the following matters:

(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or record of account subject to audit by the Comptroller and Auditor General;

(b) the economy and the efficiency of the Garda Síochána in using its resources;

(c) the systems, procedures and practices employed by the Garda Síochána for evaluating the effectiveness of its operations;

(d) any matter affecting the Garda Síochána that is referred to in—

(i) a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993 , or

(ii) any other report of the Comptroller and Auditor General that is laid before Dáil Éireann in so far as the report relates to a matter specified in any of paragraphs (a) to (c).

(3) In carrying out duties under subsection (2), the Garda Commissioner shall not—

(a) 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 policy,

(b) discuss matters relating to the security of the State,

(c) provide information, other than financial information, relating to specific criminal investigations or prosecutions except an investigation or prosecution relating to money or assets for which he or she is the accounting officer, or

(d) provide information that might facilitate the commission of an offence, prejudice a criminal investigation or prosecution or jeopardise the safety of a person.

Audit committee: appointment of members, etc.

44. —(1) As soon as practicable after the commencement of this section, the Garda Commissioner shall establish an audit committee to perform the functions specified in section 45 .

(2) The audit committee is to consist of the following persons, all of whom are to be appointed by the Minister:

(a) a Deputy Garda Commissioner;

(b) not fewer than 4 other persons who have relevant skills and experience and none of whom is, or has ever been, a member of the Garda Síochána.

(3) The Minister shall designate as the chairperson of the audit committee one of the persons appointed under subsection (2) (b).

(4) The members of the audit committee hold office for the period that may be determined by the Minister, but a member—

(a) may resign from the committee by letter addressed to the Minister, or

(b) may at any time be removed from office by the Minister for stated reasons.

(5) The members appointed under subsection (2)(b) hold office on such terms and conditions as may be determined by the Minister and the Minister for Finance.

(6) The Garda Commissioner shall ensure that the audit committee is provided with the necessary secretarial and other resources to enable it to perform its functions.

Functions of audit committee.

45. —(1) The audit committee shall—

(a) advise the Garda Commissioner on financial matters relating to his or her functions,

(b) report in writing at least once a year to the Commissioner on those matters and on its activities in the previous year, and

(c) provide the Minister with a copy of each report.

(2) The audit committee's duties under subsection (1)(a) include advising on the following matters:

(a) the proper implementation of Government guidelines on financial issues;

(b) compliance with section 22 of the Exchequer and Audit Departments Act 1866, section 19 of the Comptroller and Auditor General (Amendment) Act 1993 and any other obligations imposed by law relating to financial matters;

(c) the appropriateness, efficiency and effectiveness of the Garda Síochána's procedures relating to—

(i) public procurement,

(ii) seeking sanction for expenditure and complying with that sanction,

(iii) acquiring, keeping custody of and disposing of assets,

(iv) risk management,

(v) financial reporting, and

(vi) internal audits.

(3) The audit committee shall meet at least 4 times in each year and may invite a person who has responsibility within the Garda Síochána for internal audits or for any financial matters or any other person it considers appropriate to attend specific meetings.

(4) The Garda Commissioner shall—

(a) ensure that the audit committee is provided with all of the Garda Síochána's audit reports, audit plans and monthly reports on expenditures, and

(b) if he or she has reason to suspect that any material misappropriation of the money for which he or she is the accounting officer, or any fraudulent conversion or misapplication of the Garda Síochána's property, may have taken place, report the matter to the committee as soon as practicable.

(5) In addition, the Garda Commissioner shall, subject to subsection (6), ensure that the audit committee is provided at its request with details of any financial matter or procedure necessary for performing its functions, including details relating to—

(a) any contract that the Commissioner proposes to enter into and that involves the expenditure of more than an amount specified by the committee, and

(b) any legal action against the Commissioner that gives rise to a potential financial liability.

(6) Details shall not be provided under subsection (5) in response to a request if the Garda Commissioner—

(a) considers that the provision of the details requested could prejudice the security of the State or endanger life, and

(b) so certifies in a statement to the audit committee.

Annual report.

46. —(1) Not later than 4 months after the end of each year, the Garda Commissioner shall submit to the Minister a report, in such form as the Minister may direct, on the policing of the State during that year.

(2) The report must include an account of the following:

(a) the implementation of the policing plan for the year to which the report relates;

(b) the performance of the Garda Síochána's functions during that year;

(c) the achievement of the performance targets established under section 20 for the year;

(d) the implementation of any directives under section 25 laid before the Houses of the Oireachtas during the year;

(e) any other matter that the Garda Commissioner thinks fit.

(3) As soon as practicable and not later than 30 days after receiving the report, the Minister shall cause a copy of it to be laid before each House of the Oireachtas.

Statistical information.

47. —(1) The Garda Commissioner shall ensure that, in respect of each specified period, statistical information concerning offences, criminal proceedings and the state of crime in the State is compiled and stored.

(2) The Garda Commissioner shall make information compiled in accordance with subsection (1) available to the Minister and the Central Statistics Office at the times and in the manner that the Minister may require.

(3) In this section “specified period” means—

(a) the period beginning on the day this section comes into operation and ending 3 months after that day, and

(b) each subsequent period of 3 months beginning on the day after the end of the previous period.