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

We have received apologies from Deputies Colm Burke and Alan Dillon, who are unavoidably absent. The witnesses are very welcome. I remind all those in attendance to ensure their mobile phones are on silent mode or switched off.

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. The evidence of witnesses physically present or who give evidence from within the parliamentary precincts is protected, pursuant to both the Constitution and statute, by absolute privilege. This means that witnesses have an absolute defence against any defamation action for anything they say at the meeting. However, they are expected not to abuse this privilege and it is my duty as Cathaoirleach to ensure that it is not abused. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction. Witnesses are reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against any person or entity by name or in such a way as to make him or her identifiable or otherwise engage in speech that might be regarded as damaging to the good name of a person or entity. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction.

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 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.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied by Ms Ruth Foley, deputy director of audit at the Office of the Comptroller and Auditor General.

This morning we will engage with officials from the Department of Finance to examine the following matters: Appropriation Accounts 2022, Vote 7 – Office of the Minister of Finance, Finance Accounts 2022 and the Report on the Accounts of the Public Services 2022: Chapter 1 – Exchequer financial outturn for 2022; Chapter 2 – Reporting Ireland’s EU transactions; Chapter 24 – Performance of the Ireland Apple escrow fund; and Chapter 25 – Irish Fiscal Advisory Council. We are joined by the following officials from the Department of Finance: Mr. John Hogan, Secretary General; Ms Scline Scott, principal officer; Ms Emma Cunningham, assistant secretary; Ms Laurna Cunningham, assistant principal; Mr. John McCarthy, assistant secretary; Mr. Des Carville, assistant secretary; and Mr. Michael McGrath, assistant secretary - so there are two Michael McGrath's in finance, one staff, and the other political. We are also joined by Mr. Dermot Nolan, principal officer at the Department of Public Expenditure, National Development Plan Delivery and Reform. They are all very welcome.

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