Brian Stanley (Laois-Offaly, Sinn Fein)
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We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, a permanent witness to the committee. Members are reminded of the provisions of Standing Order 218 that the committee shall refrain from inquiring into the merits of the policy or policies of the Government, or a Minister of the Government, or the merits of the objective 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.

This morning we were due to engage with the Department of Health on the 2022 appropriation account for Vote 38, Health, and Chapter 18 of the Report on the Accounts of the Public Services 2022. However, the Secretary General of the Department of Health informed the committee that he is unavoidably absent. As the Secretary General is the Accounting Officer and this function cannot be delegated, it has been decided to defer the engagement until such time as the committee can examine the appropriation accounts and chapter with the Accounting Officer present. We look forward to engaging with the Department of Health early in the new year, and I have communicated that to the Secretary General, as has the secretariat. We hope to have an early hearing in the new year, possibly as early as 1 February.

The other business before us this morning is as follows: minutes, accounts and financial statements, correspondence, work programme, and any other business. The first item is the minutes of the meeting of 30 November 2023, which have been circulated to members. Do members wish to raise any matters on the minutes? No. Are the minutes agreed? They are agreed. As usual, they will be published on the committee's web page.

The next business is accounts and financial statements. We have a short list today, with one set of accounts and financial statements laid before the Houses between 27 November and 1 December. I ask the Comptroller and Auditor General to address it before opening the floor to members.