Comhairle Act 2000
Accountability of Chief Executive.
23.— F20 [ (1) The Chief Executive shall, whenever required to do so by the Committee of D á il É ireann established under the Standing Orders of D á il É ireann to examine and report to D á il É ireann on the appropriation accounts and reports of the Comptroller and Auditor General, 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 which the Board or the Chief Executive is required by this Act to prepare,
( b ) the economy and efficiency of the Board in the use of its resources,
( c ) the systems, procedures and practices employed by the Board for the purpose of evaluating the effectiveness of its operations, and
( d ) any matter affecting the Board 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 D á il É ireann. ]
(2) In the performance of his or her duties or her under this section, the Chief Executive 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.