Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

It is important that we have looked at similar provisions in the Charities Act, the Personal Insolvency Act and the Health Service Executive (Financial Matters) Act. We have looked at a number of Acts in which this language is standard. However, it is also about the remit of the Committee of Public Accounts. Its terms of reference state it "shall refrain from inquiring into the merits of a policy or policies of the Government or a member of the Government or the merits of the objectives of such policies". This is about how the Committee of Public Accounts does its business, not how this committee or the regulator does its business. It is also about accountability and transparency. It is to recognise that where the chief executive appears in front of the Committee of Public Accounts as Accounting Officer, it is to answer questions about how money was spent. Policy debates take place in different committees of the Houses of the Oireachtas.