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

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. As the 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 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 Cathaoirleach, to ensure that privilege is not abused. Therefore, if their statements are potentially defamatory to an identifiable person or entity, I may direct witnesses to discontinue their remarks. It is imperative they comply with any such directions.

Members are reminded of the provisions in 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.

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