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

Apologies have been received from Deputy Imelda Munster. The witnesses are very welcome. I remind all those in attendance to ensure their mobile phones are switched off or are on silent mode.

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 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 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 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 this morning by Mr. Ronan McCabe, audit manager at the Office of the Comptroller and Auditor General.

This morning we are engaging with officials from the Department of Social Protection to examine the following matters: the appropriation accounts for 2022, specifically Vote 37 - Social Protection; the Social Insurance Fund for 2022; and from the Report on the Accounts of the Public Services 2022: chapter 13, regularity of social welfare payments; chapter 14, ex gratiapayments of €1.4 million to social welfare branch managers; chapter 15, raising social welfare overpayments; chapter 16, recovery of welfare overpayments, and chapter 17, actuarial review of the Social Insurance Fund. It is quite a big agenda. The committee has flagged the classification of employment for contribution purposes and the financial implications of misclassification of workers as specific areas of interest.

We are joined this morning by officials from the Department of Social Protection: Mr. John McKeon, Secretary General; Ms Teresa Leonard, deputy secretary general; Mr. Niall Egan, assistant secretary, corporate; Mr. Liam Daly, acting assistant secretary, control; and Ms Philomena McShane, chief accountant. We are also joined by the following officials from the Department of Public Expenditure, National Development Plan Delivery and Reform: Mr. Robert Scott, principal officer, and Ms Ivana McGarr, assistant principal. You are all very welcome.

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