Brian Stanley (Laois-Offaly, Sinn Fein)
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We have received apologies from Deputy Munster. The witnesses are very welcome. I remind those in attendance to ensure their mobile phones are switched off or in silent mode.

Before we start, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards reference that 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 the Constitution and statute, by absolute privilege. This means they 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 it is not abused. Therefore, if a witness's statements are potentially defamatory in relation to an identifiable person or entity, he or she will be directed to discontinue their remarks. It is imperative that witnesses comply with any such direction.

Witnesses are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable, or otherwise engage in speech that might be regarded as damaging to the good name of a person or entity. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, witnesses will be directed to discontinue 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 to the effect that they should not comment on, criticise or make charges against 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 Ms Olivia Somers, deputy director at the Office of the Comptroller and Auditor General.

This morning the committee will engage with the Health Service Executive to examine its financial statements for 2022. We are joined this morning by the following representatives of the HSE: Mr. Bernard Gloster, CEO; Mr. Stephen Mulvany, chief financial officer; Dr. Colm Henry, chief clinical officer; Ms Anne Marie Hoey, national director of human resources; and Mr. David Walsh, national director of community operations. We are also joined by Ms Louise McGirr, assistant secretary at the Department of Health. They are very welcome.

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