23. (1) The chief executive shall, whenever 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 book or other record of account subject to audit by the Comptroller and Auditor General which Sport Ireland is required by or under statute to prepare,

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

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

(d) any matter affecting Sport Ireland 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 shall, at the request in writing of an Oireachtas Committee, attend before it to give an account of the general administration of Sport Ireland.

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

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

(b) the objectives of such a policy.