Institutional Burials Act 2022

Accountability of Director to Public Accounts Committee

24. (1) A Director 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 that the Director is required by this Act to prepare and which is subject to audit by the Comptroller and Auditor General,

(b) the economy and efficiency of the Director in the use of his or her resources,

(c) the systems, procedures and practices employed by the Director for the purpose of evaluating the effectiveness of his or her operations and the Office, and

(d) any matter affecting the Director referred to—

(i) in any special report of the Comptroller and Auditor General under section 11 (2) of the Comptroller and Auditor General (Amendment) Act 1993 , or

(ii) in any other report of the Comptroller and Auditor General (insofar as it relates to a matter specified in paragraph (a), (b) or (c) ) that is laid before Dáil Éireann.

(2) In giving evidence under this section, a Director 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.