John Curran (Dublin Mid West, Fianna Fail)

This group of technical amendments relates to the audit provisions. Amendments Nos. 41 and 42 are linked. They effect no substantive change to the provision. The reference to subsection (3) is simply being moved within the subsection. This subsection provides that even though a charity may be below the audit threshold designated by the Minister, the authority may direct the charity to have its accounts audited if it considers it appropriate. We discussed that earlier. The existing reference to subsection 50(2) of the Bill as passed by the Dáil is incorrect. It is not possible for a charity to contravene section 50, subsection (2), but it is possible for a charity to contravene section 50, subsection (3) by not having its accounts audited or examined. Subsection (3) is therefore the correct cross-reference and is inserted by amendment No. 43.

Amendments Nos. 44 and 45 are very similar. Amendment No. 44 clarifies that the authority may only seek to recoup expenses incurred where the authority itself directly appoints an auditor and not where the authority directs a charity to appoint an auditor. Similarly, amendment No. 45 makes it an offence for a charity trustee to fail to co-operate with an auditor appointed by the authority under section 50(5) or section 50(6). Previously, it was also an offence for a trustee to fail to co-operate with an auditor appointed by the charity on the direction of the charity under subsection (4). However, it is already an offence under subsection (12) for a charity or charity trustee to contravene a requirement of the authority under subsection (4), so the original reference in that case was unnecessary.

See this speech in context