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Official Guide Rules
471. There shall be two goal umpires at each end of the ground. They may be appointed by the referee, County Board, Provincial or Central Council, or by their sub-committees.
472. The umpires shall decide, subject to the referees final decision, whether the ball has crossed the goal-line, crossbar, or end-line, and shall signal whether it is a goal, a point, a wide or a 45 metre kick.
473. If an attacking player is within the small rectangle before the ball enters it, and a goal is scored, the umpires shall, with the approval of the referee, disallow the score.
474. If a point is scored, where the ball goes directly off or over the crossbar, out of the reach of the players, and the defence was not interfered with, the umpires, with the approval of the referee, shall allow the score.
475. Where a team scores a goal or a point the umpire shall raise the appropriate flag over his/her head.
476. When a score is disallowed, the umpire shall cross the signal flags (green for a goal, white for a point) in front of the goal.
477. The umpires shall have the power to deal with and bring to the referees attention:
(a) Any off the ball incidents
(b) Any incidents that may have gone unnoticed by the referee
(c) Any incursions onto the field of play by a team manager, coach, selector or any unauthorised person.
478. The umpires shall not change ends at half time.