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

I welcome everyone to the meeting. No apologies have been received. To limit the spread of Covid-19, I ask all in attendance to wear face coverings when not addressing the committee. The Service requests that those present continue to wear such coverings when moving about the campus and when in close proximity to others, to respect other people's physical space and the public health advice. Members of the committee attending remotely must do so from within the precincts of Leinster House. This is due to the constitutional requirement that in order to participate in public meetings, members must be physically present within the confines of the Parliament. The Comptroller and Auditor General, Mr. Seamus McCarthy, is the permanent witness to the committee and he is accompanied by Mr. Leonard McKeown, deputy director of audit at the Office of the Comptroller and Auditor General.

This morning we will engage with the Department of Finance to examine the following matters: the 2020 Report of the Comptroller and Auditor General and Appropriation Accounts and Vote 7 - Finance and the 2020 Report on the Accounts of the Public Services of the Comptroller and Auditor General, Chapter 1 - Exchequer financial outturn for 2020, and Chapter 16 - Ireland Apple escrow fund; and the audited financial statements of the Exchequer 2020. The Department has been advised that the committee may wish to examine the liquidation of the Irish Bank Resolution Corporation, IBRC, and matters related to vehicle registration tax during the course of the engagement.

We are joined in the committee room by the following officials from that Department: Mr. John Hogan, Secretary General; Ms Emma Cunningham, assistant secretary; Mr. John McCarthy, chief economist; and Mr. Des Carville, head of shareholding and financial advisory division. The personnel from the finance Vote section of the Department of Public Expenditure and Reform were unavailable for today's meeting. I remind all of those in attendance to ensure that their mobile phones are switched off or are on silent.

Before we start I wish to explain some limitations to parliamentary privilege and the practices of the House as regards references witnesses may make to other persons in their evidence. As such witnesses are within the precincts of Leinster House, they are protected by absolute privilege in respect of the presentations they make to the committee. This means that they have an absolute defence against any defamation action for anything that they may say at the meeting. However, they are not expected to abuse that privilege and it is my duty as Cathaoirleach to ensure that it is not abused. Therefore, if their statements are potentially defamatory in respect of an identifiable person or entity, they will be directed to discontinue their remarks and it is imperative that they comply with such directions.

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 Government or a Minister of the Government, or the merits or objective 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 of the House or an official either by name or in such a way as to make him or her identifiable.

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