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

We are joined remotely by the Comptroller and Auditor General, Mr. McCarthy, as a permanent witness to the committee. He is welcome. Apologies have been received from Deputy Munster.

We will now engage with officials from the Department of Public Expenditure and Reform. I welcome them to the meeting and thank them for the briefing they provided to the committee. There are a number of matters for examination from the Comptroller and Auditor General's 2019 appropriation accounts, Vote 11 – Office of the Minister for Public Expenditure and Reform and Vote 12 – Superannuation and Retired Allowances. We are also examining the Comptroller and Auditor General's Report on the Accounts of the Public Services 2019, chapter 3 - Vote accounting and budget management, and the Comptroller and Auditor General's Report on the Accounts of the Public Services 2018, chapter 4 - accounting for capital assets and chapter 5 - accounting for allied services. I remind members that Vote 39 – Office of Government Procurement is not for consideration today. As agreed, we will examine it separately in the new year.

To assist us in our examination of the matters before us, and with regard to the public health guidelines, we are joined in person by Mr. Watt, Mr. David Feeney, chief operations officer, and Mr. John Pender, principal officer in the public service pay and pensions division. Overseeing public expenditure, it has been a very strange year compared with other years. The witnesses have had extra workloads and so on.

I remind all of those in attendance to ensure that their mobile phones are on silent mode or switched off. I ask that members and witnesses remove their masks when speaking to ensure that they can be heard. When members are leaving or taking their seats, they should sanitise the areas they have been using.

I advise the witnesses that, by virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. If they are directed by it to cease giving evidence on a particular matter and continue to do so, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person, persons or entity by name or in such a way as to make him, her or it identifiable.

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 also are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the House or an official either by name or in such a way as to make him or her identifiable.

While we expect them to answer questions asked by the committee clearly and frankly, witnesses can and should expect to be treated fairly and with respect and consideration at all times, in accordance with witness protocol.

I now call on the Comptroller and Auditor General, Mr. Seamus McCarthy, to make his opening statement.