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

No apologies have been received but Deputy Matt Carthy will be late because he is attending the agriculture committee, which is meeting at the same time, unfortunately. I welcome everyone to our online meeting. Due to the current situation with Covid-19, only the clerk, support staff and I are in the committee room. Members of the committee are attending remotely but, on the basis of legal advice, members must be within the precincts of Leinster House to contribute to the meeting. The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee and he is also attending remotely.

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.

The business before us is the minutes of the previous meeting, financial accounts and statements, correspondence and our work programme.

The first item on the agenda is the minutes of the meetings on 21 and 22 January, which have been circulated to members. Are the minutes for 21 January agreed? I need a proposer and seconder. I thank Deputies Hourigan and Devlin. The minutes are agreed. Are the minutes for 22 January agreed? I thank Deputy Verona Murphy. The minutes are agreed. As previously agreed, the minutes will be published.

Six sets of financial statements and accounts were laid before the Dáil between 14 and 22 January 2021. The Comptroller and Auditor General issued a qualified audit opinion for Children's Health Ireland. These are the first accounts of Children's Health Ireland, which was established on 1 January 2019 through the merger of three predecessor hospitals. The Comptroller and Auditor General states the accounts give a true and fair view, except that they account for the costs of retirement benefit entitlements only as they become payable, which is standard for many health bodies. Our attention is also drawn to significant non-compliant procurement. The Comptroller and Auditor General issued clear audit opinions in all other cases, which are the environment fund, the Garda Síochána Ombudsman Commission, the Criminal Assets Bureau, Oberstown Children Detention Campus and Laois Offaly Education and Training Board, although the Comptroller and Auditor General also drew attention to non-compliant procurement to the value of €575,727 in the accounts of Laois Offaly Education and Training Board.

I ask the Comptroller and Auditor General if he wishes to comment on the financial accounts and statements before I open the floor to members.