44AAccountable officer must provide financial information

44A Accountable officer must provide financial information (1) The accountable officer of a department or public body must provide financial information to a person or body specified in subsection (2) as soon as practicable after— (b) determining that the person or body should be made aware of the information. (2) For the purposes of subsection (1), the following are specified— (a) the relevant Minister for the department or public body; (b) the Department Head of the Department of Treasury and Finance; (c) in the case of a public body, the Department Head of the department which has responsibility to the relevant Minister for that public body; (d) in the case of a public body or prescribed office, the board (if any) of the public body or prescribed office. (3) This section does not apply to the accountable officer of a declared body. S. 44AB inserted by No. 30/2025 s. 17. 44AB Accountable officer of declared body must provide financial information (1) The accountable officer of a declared body must provide financial information to a person or body specified in subsection (2) as soon as practicable after— (b) determining that the person or body should be made aware of the information. (2) For the purposes of subsection (1), the following are specified— (a) the Department Head of the Department of Treasury and Finance; (b) the board (if any) of the declared body. S. 44AC inserted by No. 30/2025 s. 17. 44AC Chief finance officer must provide information on material risks (1) The chief finance officer of a department or public body must provide the information specified in subsection (2) to a person specified in subsection (3) as soon as practicable after— (b) determining that the person should be made aware of the information. (2) For the purposes of subsection (1), the following information is specified— (a) details of the risks relating to the department or public body that may have a material impact on the financial position or performance of the State; (b) any other financial information. (3) For the purposes of subsection (1), the following persons are specified— (a) in the case of a prescribed office or public body, the relevant department chief finance officer; (b) the Department Head of the Department of Treasury and Finance. (4) As soon as practicable after receiving information under subsection (1)(a), the relevant department chief finance officer must provide that information to the Department Head of the Department of Treasury and Finance. (5) This section does not apply to the chief finance officer of a declared body. S. 44AD inserted by No. 30/2025 s. 17. 44AD Chief finance officer of declared body must provide information on material risks (1) The chief finance officer of a declared body must provide the information specified in subsection (2) to the Department Head of the Department of Treasury and Finance as soon as practicable after— (b) determining that the Department Head should be made aware of the information. (2) For the purposes of subsection (1), the following information is specified— (a) details of the risks relating to the declared body that may have a material impact on the financial position or performance of the State; (b) any other financial information. S. 44B inserted by No. 50/2001 s. 9