Dormant Accounts Act, 2001
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Accountability. |
47.—(1) The Chief Executive of the Agency shall, in relation to the functions of the Agency under this Act, whenever required by the Committee of Public Accounts, give evidence to that Committee on— | |
(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General that the Chief Executive is required by or under statute to prepare, | ||
(b) the economy and efficiency of the Agency in the use of its resources, | ||
(c) the systems, procedures and practices employed by the Agency for the purpose of evaluating the effectiveness of its operations under this Act, and | ||
(d) any matter affecting the Agency referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act, 1993 , or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann. | ||
(2) Whenever required by the Committee of Public Accounts, the chairperson of the Board shall, give evidence to that Committee on any matter relating to the functions of the Board under this Act. | ||
(3) When performing duties under this section, the Chief Executive of the Agency or the chairperson of the Board, as the case may be, shall not 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 a policy. | ||
(4) In this section “Committee of Public Accounts” means the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General. |