Brian Stanley (Laois-Offaly, Sinn Fein)
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We are joined by the Comptroller and Auditor General, Mr. McCarthy, the permanent witness to the committee. Members are reminded of the provisions within 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 to the effect 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 next business is the financial statements and accounts received. Nine sets of financial statements and accounts were laid before the Dáil between 2 and 13 November 2020. The Comptroller and Auditor General issued a clear audit opinion in all cases. However, attention is drawn to a material level of irregular expenditure in respect of the Social Insurance Fund 2019. The account was laid before the Houses before we engaged with the Department of Social Protection last week but because we consider the statements and accounts fortnightly, we are just considering it now. I will ask the Comptroller and Auditor General to elaborate on the irregular expenditure in the Social Insurance Fund 2019.