Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

No apologies have been received. Everybody is very welcome. I remind all those in attendance to ensure their mobile phones are on silent mode or switched off.

Before we start, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards reference witnesses may make to other persons in their evidence. The evidence of witnesses physically present or who give evidence from within the parliamentary precincts is protected, pursuant to both the Constitution and statute, by absolute privilege. This means that witnesses have an absolute defence against any defamation action for anything they say at the meeting. However, they are expected not to abuse this privilege and it is my duty as Cathaoirleach to ensure that it is not abused. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction.

Witnesses are reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable or otherwise engage in speech that might be regarded as damaging to the good name of a person or entity. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction.

Members are reminded of the provisions of Standing Order 218 that the committee shall refrain from inquiring into the merits of a policy or policies of the Government, or a Minister of the Government, or the merits of the objectives of such policies. Members are also reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied this morning by Mr Paul Southern, deputy director of audit at the Office of the Comptroller and Auditor General.

This morning, we are engaging with officials from a Department whose name has changed since the last time it was before the committee. I will try to get it right. We are engaging with the Department of Public Expenditure, National Development Plan Delivery and Reform to examine Vote 11 - Office of the Minister for Public Expenditure, National Development Plan Delivery and Reform, Vote 12 - Superannuation and Retired Allowances, Vote 39 - Office of Government Procurement, Vote 43 - Office of the Government Chief Information Officer and chapter 5 of the 2022 report on the accounts of the public services, which relates to Vote accounting and budget management. A number of areas of interest have been flagged by members. These include the format and content of appropriation accounts, the delivery of the national development plan and the public spending code.

We are joined by officials from the Department: Mr. David Moloney, Secretary General; Ms Niamh Callaghan, principal officer, expenditure policy division; Mr. John Pender, principal officer, work and pensions division; Mr. Kevin Meany, principal officer, national investment office; and Mr. David Feeney, principal officer, corporate office. They are all very welcome.

I call the Comptroller and Auditor General to deliver his opening statement.