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

Apologies have been received from Deputy Imelda Munster. I remind everyone to switch off their mobile phones or place them in silent mode. On behalf of the committee, I welcome the two newly appointed members, Deputy Ciarán Cannon, who will perhaps arrive later in the morning, and Deputy Damien English. These are two promotions within Fine Gael.

Before we start, I wish to explain some limitations to parliamentary privilege and the practices of the Houses as regards references 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 that 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 such a direction.

Members and witnesses are 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 way as to make him or her identifiable. Members are also reminded of the provisions of Standing Order 218 that the committee shall refrain from enquiring 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.

The Comptroller and Auditor General, Seamus McCarthy, is a permanent witness and is accompanied by Ms Paula O'Connor, deputy director at the office of the Comptroller and Auditor General.

This morning we will be engaging with officials from the Department of Education to examine appropriation accounts for 2022, specifically Vote 26 - Education. From the Department, we are joined by: Ms Bernie McNally in her first appearance before the committee as Secretary General; Mr. Hubert Loftus, assistant secretary general; Ms Aoife Conduit, assistant secretary general; Ms Martina Mannion, assistant secretary general; Mr. Dalton Tatton, assistant secretary general, Mr. Gavan O'Leary, assistant secretary general, and Mr. Tom Whelan, principal officer.

We are also joined by the following officials from the relevant Vote section of the Department of Public Expenditure, National Development Plan Delivery and Reform: Ms Georgina Hughes-Elders, principal officer, and Ms Sibeal Archer, assistant principal officer. All of the witnesses are very welcome. To begin, I call on the Comptroller and Auditor General to make his opening statement.