179.—(1) The Director shall, whenever he or she is so required by a 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, give evidence to that Committee on—

(a) the regularity and propriety of the transactions recorded or required to be recorded in any account subject to audit by the Comptroller and Auditor General which the Director or the Board is required by or under statute 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 Dáil Éireann.

(2) The Director shall, at the request in writing of any other Oireachtas Committee, attend before it and give evidence to it on any matter related to the functions of the Board.

(3) In subsection (2), “other Oireachtas Committee” means a committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas (other than the committee referred to in subsection (1)) or a subcommittee of such a committee.