18.— (1) In this section “Public Accounts Committee” 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.

(2) The chief executive shall, whenever required in writing to do so by the Public Accounts Committee, give evidence to that Committee in relation to—

(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account that the Authority is required by this Act to prepare (being a book or record of account that is subject to audit by the Comptroller and Auditor General),

(b) the economy and efficiency of the Authority in the use of its resources,

(c) the systems, procedures and practices employed by the Authority for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting the Authority 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.

(3) In giving evidence under this section, the chief executive shall not question or express an opinion on the merits of—

(a) any policy of the Government or a Minister of the Government, or

(b) the objectives of such a policy.