The section also provides for an amendment to the National Treasury Management Act, 1990, to the effect that the audited accounts of the NTMA shall note a record of expenses incurred by it in the exercise of its functions under the Bill. The chief executive officer and the chairperson must, when required, give evidence to the Committee of Public Accounts on specified matters. In the giving of evidence or the production or sending of documents to a committee, the chief executive officer and the chairperson cannot question or express an opinion on the merits or objectives of any policy of the board.