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

Our 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 references the 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 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.

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. With him is Mr. Ciaran Crowe, audit manager at the Office of the Comptroller and Auditor General. This morning we will engage with officials from the Garda Síochána Ombudsman Commission, GSOC, to examine financial statements for 2022 for the Garda Síochána Ombudsman Commission.

The committee has flagged the timelines for the processing and completion of complaints by GSOC and the resourcing of GSOC as areas of interest. We are joined this morning by the following officials from GSOC: Mr. Justice Rory MacCabe, cathaoirleach; Ms Emily Logan, commissioner; Mr Hugh Hume, commissioner; Ms Amanda McLoughlin, head of finance; Mr. Peter Whelan, director of operations and Ms Valerie Woods, deputy director of administration. We are also joined by Ms Sarah Kennelly, principal officer of criminal governance at the Department of Justice. They are all very welcome on what is a very wet morning.

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