Brian Stanley (Laois-Offaly, Sinn Fein)
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I want to remind all those in attendance to ensure that their mobile phones are switched off or in silent mode. Before we start, I wish to explain some limitations to parliamentary privilege, and the practices of the Houses with regard to references that witnesses can 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 presentations 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 that 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, and it is imperative that they comply.

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.

We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness to this committee. He is accompanied by Mr. Mark Brady, deputy director of audit at the Office of the Comptroller and Auditor General. This morning, we are engaging with the Irish Horseracing Regulatory Board, IHRB, on its financial statements for 2021. From the IHRB, we are joined by Mr. Darragh O'Loughlin, CEO and Mr. Niall Cronin, head of communications and strategy. From Horse Racing Ireland, we are joined by Ms Suzanne Eade, chief executive, and Mr. Jason Morris, director of racing and strategic projects. We are also joined by the following officials from the Department of Agriculture, Food and the Marine: Mr. Gordon Conroy, assistant secretary general; Mr. Eoin Ryan, senior superintending veterinary inspector; and Ms Louise McAlavey, assistant principal officer.

To begin, I want to call on the Comptroller and Auditor General for the opening statement.