Brian Stanley (Laois-Offaly, Sinn Fein)
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Apologies have been received from Deputies Colm Burke and Alan Dillon.

I remind all those in attendance to ensure their mobile phones are switched off or 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. As they are within the precincts of Leinster House, witnesses are protected by absolute privilege in respect of the presentation they make to the committee. 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 that does not happen. 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.

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 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. Andrew Harkness, director of audit at the Office of the Comptroller and Auditor General. This morning, we will engage with Sport Ireland to examine the following matters: Financial Statements 2021 - Sport Ireland and Sport Ireland Facilities DAC. We are joined by the following representatives of Sport Ireland: Dr. Una May, chief executive officer; Mr. John Foley, cathaoirleach; Mr. Colm McGinty, director of governance, risk, compliance and strategy; Mr. Jason McLoughlin, director of finance and corporate services; and Mr. Michael Murray, chief operations officer. We are also joined by the following officials from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media: Mr. Cian Ó Lionáin, assistant secretary with responsibility for sport; and Mr. Micheál Ó Conaire, principal officer, sports policy.

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