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

I bid "Good morning" to the witnesses. I welcome Mr. Moran. It is his first visit to the current Committee of Public Accounts. We are joined remotely by the Comptroller and Auditor General, Mr. Seamus McCarthy, as a permanent witness to the committee. I remind all of those in attendance to ensure that their mobile phones are switched off or on silent mode.

There are a number of matters for examination from the Comptroller and Auditor General's appropriation accounts 2019, Vote 7 – Office of the Minister for Finance from the audited financial statements of the Exchequer for the financial year 1 January to 31 December 2019 and the Comptroller and Auditor General's Report on the Accounts of the Public Services 2019, chapter 1 - Exchequer financial outturn for 2019, and chapter 17 - Ireland Apple escrow fund.

To assist us in our examination of the matters before us today, and with regard to public health guidelines, we are joined in person by: Mr. Derek Moran, Secretary General of the Department; Mr. John McCarthy, assistant secretary and chief economist; and Mr. Gary Tobin, assistant secretary, EU and international division. We are also joined remotely by representatives of the Department of Public Expenditure and Reform, who work in the Finance Vote section, namely, Ms Victoria Cahill; and Mr. Brian O'Malley, principal officer. I welcome them all here today. It is the first time that they have come to the current committee of the Thirty-third Dáil. I thank them for the briefing that they have provided to the committee.

Witnesses are protected by absolute privilege in respect of the presentation they make to the committee. This means that they have an absolute defence against any defamation action for anything they say at the meeting. However, witnesses are expected not to abuse this privilege and it is my duty as Chair to ensure this privilege is not abused. Therefore, if witnesses' statements are potentially defamatory in relation to an identifiable person or entity, the witnesses will be directed to discontinue their remarks. It is imperative that witnesses comply with any such direction. While we expect witnesses 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 the witness protocol.

Members are reminded of the provisions within 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 to the effect 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.

I would also ask that members and witnesses remove their masks when speaking to ensure they can be heard, and that when members are leaving and taking their seats, that they sanitise their area.

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