Michael McDowell (Independent) | Oireachtas source

I am at a loss to understand why when section 21 sets such an elaborate accountability duty on the part of the director of this body, a policy decision has been made that the Secretary General of the Department of Justice and Equality will be the Accounting Officer. Is there a particular reason whoever occupies the position of director should be amenable in such an elaborate way to the PAC yet not be the Accounting Officer for this commission?