S.I. No. 273/1993:

COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT, 1993 (COMMENCEMENT) ORDER, 1993.

COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT, 1993 (COMMENCEMENT) ORDER, 1993.

I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 24 (3) of the Comptroller and Auditor General (Amendment) Act, 1993 (No. 8 of 1993), hereby order as follows:

1. This Order may be cited as the Comptroller and Auditor General (Amendment) Act, 1993 (Commencement) Order, 1993.

2. In this Order "the Act" means the Comptroller and Auditor General (Amendment) Act, 1993 .

3. (1) The 23 day of September, 1993, is hereby fixed as the day on which sections 1, 20 (3), 22, 23 and 24 of the Act shall come into operation.

(2) The 1st day of October, 1993, is hereby fixed as the day on which sections 4 to 7, 10, 13 to 17 and 21 of the Act shall come into operation.

(3) The 1st day of October, 1993, is hereby fixed as the day on which section 3 of the Act shall come into operation as respects financial years beginning on or after the 1st day of January, 1994.

(4) The 1st day of January, 1994, is hereby fixed as the day on which sections 2, 9, 12, 18 and 19 of the Act shall come into operation.

(5) The 1st day of January, 1994, is hereby fixed as the day on which sections 8, 11 and 20 (2) of the Act shall come into operation as respects financial years beginning on or after that day.

4. (1) The 1st day of October, 1993, is hereby fixed as the day on which section 20 (1) of the Act shall come into operation in so far as it applies to--

( a ) sections 4, 6, 12, 14, 28, 39, 45 and 46 of the Exchequer and Audit Departments Act, 1866,

( b ) sections 7 and 8, subsections (2), (4) and (5) of section 9 and section 10 (2) of the Exchequer and Audit Departments Act, 1921,

( c ) sections 1 , 2 , 3 , 5 and 6 of the Comptroller and Auditor-General Act, 1923 , and

( d ) the enactments specified at reference numbers 6, 7, 9, 11 and 12 in the Fourth Schedule to the Act.

(2) The 1st day of January, 1994, is hereby fixed as the day on which the said section 20 (1) shall come into operation in so far as it applies to sections 13 and 15 of the Exchequer and Audit Departments Act, 1866.

(3) The 1st day of January, 1994, is hereby fixed as the day on which the said section 20 (1) shall come into operation, as respects financial years beginning on or after that day in so far as it applies to--

( a ) the enactments specified at reference numbers 1, 5, 8, 10 and 13 in the Fourth Schedule to the Act,

( b ) sections 21, 22, 31, 32, 34, 37 and 44 of the Exchequer and Audit Departments Act, 1866,

( c ) sections 1 to 6 and section 9 (3) of the Exchequer and Audit Departments Act, 1921, and

( d ) section 7 (1) of the Comptroller and Auditor-General Act, 1923 .

GIVEN under my Official Seal, this 23 day of September, 1993.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

This Order, made by the Minister for Finance under section 24 (3) of the Comptroller and Auditor General (Amendment) Act, 1993 , provides for the commencement of all sections of that Act.