Dominic Hannigan (Meath East, Labour)
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I remind committee members and guests to turn off their mobile phones. It is not sufficient to put them on silent as they interfere with the broadcasting equipment. We have received apologies from Deputy Dara Murphy.

The first item on our agenda today is the 2012 annual report of the European Court of Auditors. On behalf of the committee, I would like to welcome to the meeting the current Irish member of the European Court of Auditors, Mr. Kevin Cardiff. He is accompanied today by his colleagues Mr. Edward Fennessy, Mr. Johan Adriaan Lok and Ms Mary Kerrigan. The European Court of Auditors is the independent external audit institution of the European Union. In its annual reports on the EU budget and the European development funds, the court gives its opinion on the reliability of the accounts and the legality and regularity of the transactions that underlie them. The committee looks forward to today's engagement with Mr. Cardiff, and we are particularly anxious to explore why the estimated error rates in spending levels have been on an upward trend for the last four years.

Members are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the House or an official by name or in such a way as to make him or her identifiable. By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of the evidence they are to give this committee. If they are directed by the committee to cease giving evidence on a particular matter and they continue to so do, they are entitled thereafter only to a qualified privilege in respect of their evidence. They are directed that only evidence connected with today's proceedings is to be given and they are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise nor make charges against any person or entity by name or in such a way as to make him, her or it identifiable.

I call on Mr. Cardiff to make his opening remarks.