39. (1) The Secretary shall, whenever required in writing 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 the Council is required by this Act to prepare,

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

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

(d) any matter affecting the Council 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 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) In the performance of his or her duties under this section, the Secretary shall not question or express an opinion on the merits of any policy of the Government or any Minister of the Government or on the merits of the objectives of such a policy.