40.— (1) The Garda Commissioner shall account fully to the Government and the Minister through the Secretary General of the Department of Justice, Equality and Law Reform for any aspect of his or her functions.

F81[(1A) Notwithstanding subsection (1), the Garda Commissioner shall report to the Authority with regard to policing services in order to facilitate the performance by the Authority of its functions under this Act.]

(2) The Garda Commissioner’s duty under subsection (1) includes the duty to provide, on request by the Secretary General, any document in the power or control of the Garda Síochána, including material in the form of Garda records, statements made by members F82[…] and by other persons and reports.

F83[(2A) The Garda Commissioner’s duty under subsection (1A) includes the duty to provide, on request by the Authority, any document relating to policing services in the power or control of the Garda Síochána.]

(3) The Garda Commissioner shall provide the Attorney General with all of the material specified in subsection (2) that is required by the Attorney General in connection with the conduct of legal proceedings on behalf of the State.