25.— (1) The chief executive of an education and training board shall, whenever required to do so by 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, 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 that board 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 Dáil Éireann.

(2) The chief executive of an education and training board shall give evidence to the Committee referred to in subsection (1), whenever required to do so by that Committee, in respect of any of the following matters insofar as they relate to a dissolved body for which the board is the relevant education and training board—

(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 that dissolved body was required by the Vocational Education (Amendment) Act 2001 to prepare,

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

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

(d) any matter affecting the dissolved body 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 the performance of his or her duties 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.

(4) In this section, “relevant education and training board” shall be construed in accordance with section 54.